内部控制环境与经营绩效——基于中国银行业的实证分析

Internal Control Environment and Operating Performance:Empirical Study Based on Chinese Banking Industry

内部控制环境是商业银行内部控制体系的基础,银行对其中诸多因素的不断完善可以对绩效产生影响。作为内部控制环境的重要组成部分,董事会承担着重要的监督和决策职能,本文选取国内16家上市商业银行近7年的数据为样本,运用面板数据个体固定效应模型进行实证分析,验证了董事会治理水平对商业银行绩效的影响,研究结果表明,商业银行应不断提高董事会治理水平以改善内部控制环境,从而提高经营绩效。

Internal control environment is the base of internal control system of commercial banks, which has a great influence on bank performance. The board of directors, as a key part of the internal control environment, assumes the important functions of oversight and decision--making. The paper selects data of sixteen domestic listed commercial banks of nearly seven years as a sample, and establishes entity fixed model for the panel analysis. Finally, the paper proposes the recommendation to improving commercial banks＇ internal control environment by perfecting the structure of board of directors, thereby improving the bank performance.