内部控制有效性及其影响因素实证研究——基于中国A股的经验数据

An Empirical Study on the Effectiveness of Internal Control and Its Determinants

企业内部控制有效性是指内部控制制度保证公司经营效率效果性、财务报告可靠性以及对国家法律法规遵循性等的程度。本文研究显示:年终股东大会出席率越高、企业规模越大且企业处于成熟期时,内部控制有效性较高。而股权集中度、董事长兼任总经理以及企业文化对内部控制有效性影响程度和方向不相同。表明公司治理结构、企业规模、企业文化是影响内部控制有效性的重要因素。

The effectiveness of internal control refers to the degree of assurance that can be provided hy internal control from three aspects:internal control over operation,over reporting and internal control compliance.The empirical results show that:the higher the attendance rale of year—end shareholders' meeting is.the larger the firm size is.and when the linn is mature,the higher the effectiveness of internal control is:ownership concentration,Chairman—CEO ownership and corporate culture have different significant relationships with internal control effectiveness.Tile conclusion suggests that the corporate governance structure,firm size,corporate culture and stage of enterprise development are important determinants of the effectiveness of internal control.