高管团队特征、薪酬激励对内部控制质量影响的实证研究——来自创业板上市公司的经验数据

The Influence of CEO Characteristics,Compensation Incentivize on Internal Control Quality——An Empirical Analysis by Shenzhen Growth Enterprise Market Listed Companies

近年来我国在内部控制建设方面成就显著,根据高层梯队理论和委托代理理论,内部控制的建设需要高管团队的执行,而高管的行为又会受到激励制度的影响,鉴于此本文以2010~2013年创业板173家上市公司为研究对象,实证检验了创业板上市公司高管团队特征及薪酬激励与内部控制质量之间的关系。高管特征方面,高管团队规模与内部控制质量成正相关。薪酬激励方面,高管的薪酬规模、持股比例与内部控制质量正相关。本文丰富了高管特征及薪酬对内部控制质量影响的研究成果,对于我国创业板内部控制制度的建设有现实的指导意义。

In recent years, achievements in the construction of internal control in China is remarkable, and according to the upper echelon theory and principalagent theory, the construction of internal control needs management team to construct, and the behavior of the executives will be affected by the incentive system. So the author chooses 692 observations from 2010 to 20＇13 and studies the relationship between CEO characteristics, compensation incentivize and Internal Control Quality. The empirical study shows that CEO management team has a positive effect on the quality of internal control. Executive pay scale, ownership positively related to the quality of internal control. This article enrich the internal control research. It is significantly for the construction of the internal control system.