内部控制对人力资本投资行为的研究

Study of internal control over human capital investment behavior

内部控制可以有效地避免高管短视行为,确保企业长期发展。因此,本文建立回归模型,实证检验了内部控制对我国上市公司人力资本投资行为的影响。研究发现:完善的内部控制制度对企业人力资本投资及其效率具有显著的促进效果。进一步研究得出,内部控制制度主要通过减缓融资约束的途径来避免企业发生人力资本投资行为异化的现象。

Internal control may avoid the executive^ myopic management behavior effectively to ensure that the enterprise will have the long-term development. Therefore,this article builds the regression model to demonstrate the effect of internal control on human capital investment behavior in China ＇s listed companies. The research finds that the excellent internal control system has a remarkably positive effect on human capital investment and efficiency. The further study shows that internal control system may avoid the alienation of human capital investment behavior in the enterprise mainly by mediating the financing constraints.