运动品牌公司结构与内部控制有效性的关系

Relationship between structure and internal control effectiveness in sports brand companies

以我国6家上市运动品牌公司为样本,选取股权集中度、董事会规模、独立董事会比例和两职兼任为变量,统计分析了该行业上市公司治理结构与内部控制有效性的相关性。研究结果发现,股权集中度与内部控制有效性呈负相关;董事会人数越多,内部控制越缺乏有效性;独立董事比例与内部有效性之间显著正相关;两职合一不利于董事会履行监督职能,不相容职务未分离容易造成舞弊影响内部控制有效性。最后结合行业特征和实证分析结果,提出了保持股权结构的适当集中、优化董事会规模和组成、完善管理层治理等建议。

The six samples of sports brand listed companies were chosen and variables were selected such as ownership concen- tration ratio, size of board of director, independent director ratio, and unity of president and general manager. The relationship be- tween governance structure and internal control effectiveness of the sports brand listed companies were analyzed. The results show that corporate governance structure is negatively related to effectiveness of internal control, the more members of board of director have, the less effectiveness of internal control is. Independent director ratio is positive related to effectiveness of internal control, u- nity of president and general manager is not advantageous to supervision duty of board of director, and no separation of incompatible duties can result in corrupt and fraud easily. Finally, suggestions are given according to industry characteristics and analysis re- suits, such as keeping appropriate corporate governance structure, optimizing size and instruction of board of director, improving management governance.