上市公司内部控制指数影响因素研究

Influencing Factors of Internal Control Index of Listed Companies in China

内部控制指数弥补了内部控制评价定量化的空白,是对内部控制有效性、行业或区域排名的直接反映,它能为企业强化自身内部控制管理、投资者规避风险、主管机构进行监管提供决策依据。以东北三省104家上市公司2009年数据为样本,进行内部控制指数的影响因素分析,结果显示:内部控制指数与公司规模、股权集中度、薪酬前三名董事薪酬总额显著正相关,与资产负债率显著负相关,改变这些影响因素就能达到提高内部控制指数的目的。

Internal control index fills in the vacancy of quantitative evaluation of internal control.It reflects the effectiveness of internal control,industrial or regional rankings.It strengthens corporation internal control management,helps investors to avoid risks and provides decision-making evidence for the main administration.This paper implements influencing factor analysis of internal control index based on 104 listed companies in Northeast China in 2009 as samples.The result shows that the internal control index has a significantly positive correlation with the firm size,ownership concentration and the sum of remuneration of the top three board of directors;and it also has a significantly negative correlation with the asset-liability ratio.Changing these factors can achieve the goal of improving the internal control index.