摘要
选取2009—2011年沪深两市A股上市公司作为样本,运用回归分析方法研究了高管激励机制对公司内部控制有效性的影响。结果发现:内部控制的有效性与高管持股比例呈较显著的正相关性,高管年度薪酬与内部控制有效性不存在显著的相关性,此为我国进一步完善高管激励机制提供了理论依据。
Based on the samples of A - share listed companies selected in the stock market of Shanghai and Shenzhen from 2009 to 2011, the influence of incentive system for senior executives on the effectiveness of internal controls is studied by means of statistic analysis and regression analysis. It is found out that there is obviously positive correlation between the effectiveness of internal controls and the proportion of shareholding for senior executives, while there is no obvious correlation between the salary of senior executives and the ef- fectiveness of internal controls. This study has provided the theoretical basis for the further perfection of incen- tive system for senior executives in our country.
出处
《西安石油大学学报（社会科学版）》
2014年第1期30-36,42,共8页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
高管
内部控制
薪酬激励
股权激励
公司治理
信息不对称
senior executives
internal control
salary incentive
share incentive
administration of compa-ny
information asymmetry
