员工权益保护、产权性质与内部控制质量——基于中国A股上市公司的经验证据

Protection of Employees’ Rights and Benefits,Nature of Property Rights and Internal Control Quality——Based on the Empirical Evidence of A-share Listed Companies in China

近年来,我国正在大力推进企业社会责任的履行和披露及企业内部控制的建立和健全。文章以我国沪深两市A股上市公司2010-2017年的数据为样本,采用规范研究和实证研究相结合的方法,研究员工权益保护对企业内部控制质量的影响,并进一步引入产权性质来研究它对员工权益保护与企业内部控制质量之间的关系的调节作用。研究结果表明,员工权益保护对企业内部控制质量具有显著的正向影响,且在非国有企业,员工权益保护对内部控制质量的正向影响更强。

In recent years,China is vigorously promoting the performance and disclosure of corporate social responsibility as well as the construction and strengthening of internal control.Taking the data of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2010 to 2017 as samples,this paper studies the relationship between protection of employees’rights and benefits and internal control quality on the basis of normative research and empirical studies,and by introducing the nature of property rights this paper further studies its effects in regulating relationship between protection of employee’s benefits and internal control.The results reveal that there is a positive correlation between them,and compared with SOE,the positive correlation between them in NSOE is more significant.