高管团队背景特征对内部控制影响研究——来自房地产上市公司的证据

The Impact of TMT Characteristics on Internal Control Quality of Listed Real Estate Enterprise

选取2013年114家中国房地产A股上市公司为样本,分别研究人口特征、职能特征及激励特征对企业内部控制质量的影响。实证结果显示:对我国房地产上市公司而言,高管团队的平均年龄、女性比例与任职时间对内部控制质量影响不显著,而高管团队平均薪酬、持股比例及受教育水平与内部控制质量显著正相关。研究结论对于企业加强内部控制建设,提高内部控制质量有一定启示意义。

We select 114 listed real estate enterprises as samples,respectively study population characteristics,functional characteristics and incentive characteristics of TMT（ Top Management Team） on the quality of the Internal Control. The empirical results show that： among the three population characteristics,only the education level has significantly correlated with Internal Control quality. The age,gender and serving time of TMT have no remarkable relativity with Internal Control quality,while the incentive characteristics have a significantly positive relationship with Internal Control. Further concluded that in the process of improving the quality of Internal Control,we should focus on the role of recessive soft factors such as the characteristics of TMT.