高管腐败的内在动机及外在条件

Analysis of SOE Executive Corruptions From the Perspectives of Internal Motivation and External Conditions

以十八大以来由于高管腐败被接受调查的国有上市企业为研究对象,通过高管相对薪酬的落差衡量腐败动机,以内部控制质量衡量腐败的外在条件,分析并验证引发高管腐败的原因。研究发现高管面临的相对薪酬落差越大,越有可能发生腐败行为,但企业内部控制质量的提高能够在一定程度上削弱这种相关性。研究结果意味着企业应设计和实施合理有效的激励机制尽可能消除腐败动机,同时,通过内部控制制度的建设,防范腐败内在动机诱发的腐败行为。

Selecting state-owned enterprises that was investigated because of SOE executive corruptions since the 18th National Congress of the Communist Party of China, this paper analyzes and proves the cause of SOE executive corruptions through the way that motivation is measured by the gap of relative pay and external conditions by internal control quality. The study finds that the bigger gap of relative pay is, the more likely executive corruption occurs, but the improvement of internal control within the enterprise can mitigate such correlation to some extent. The result means that enterprises should design and implement an reasonable and effective incentive mechanism to eliminate motivation as soon as possible and prevent corruption by establishing internal control system meanwhile.