结构权力、内部控制质量与在职消费

Structure Power,Internal Control Quality and Perks

本文研究我国国有企业总经理结构权力、内部控制质量和在职消费三者之间关系。实证结果表明:(1)内部控制质量与在职消费和过度隐性私有收益显著负相关。(2)总经理结构权力对内部控制质量与在职消费和过度隐性私有收益的关系具有负向调节作用,集中的结构权力会削弱内部控制质量对在职消费的抑制作用。

This paper studies the relationship between managerial power,internal control quality and perks. We found that：（1） the internal control quality is negatively related with perks and managerial excessive private income.（2） CEO＇s structure power plays a negative moderating effect on the relationship of internal control quality and the perks and managerial excessive private income,which demonstrates concentrated structure power weakens the internal control quality＇s inhibition effect on the perks.