高管年龄和内部控制缺陷认定标准选择

Executives’ Age and the Choice of Identification Standards of Internal Control Deficiencies

内部控制要"上质量、出效率、显绩效",企业要构建自省自新机制,缺陷认定是该机制的重要组成。然而,现行制度尚未统一内部控制缺陷的认定标准,该标准由高管选定,并反映了高管的经营理念、管理哲学和价值观念等心理特质,而心理特质可借助年龄等背景加以观测。本文以2010~2014年我国A股上市公司为样本,构建内部控制缺陷认定标准指数,实证研究高管年龄背景对标准选择的影响,进而分析上述影响在不同特征企业中的表现。研究发现:相对年轻高管,年长高管倾向宽松的内部控制缺陷认定标准,该趋势在国有控股和市场化程度较高地区的企业中表现得尤为显著。内部控制建设的关键在于执行,执行的关键在于人,要有针对性地制定集体议事规程,适当削减"关键少数"个体在决策中的权重,探索高管(特别是年长高管)的强制休假、培训制度,加强年轻管理才俊的选拔培训,优化高管团队结构。

Internal control cannot achieve higher quality,efficiency or performance without its introspecting mechanism.However,existing regulations haven’t unified ISICD chosen by executives,whose backgrounds,such as age,are predicators of psychological traits.Using the sample of China’s listed companies during 2010-2014,this paper creates "ISICD Index" and empirically studies the influence of executives’ age on the choice of ISICD,and further analyzes the differences existing in varies enterprises.Main conclusions are as follows:firstly,senior executives tend to loosen the strictness of ISICD;secondly,in state-owned and rapidly marketized areas,the influence mentioned above is more significant.The key of internal control lies in implementation,and the key of implementation lies in people.We suggest that companies set collective decision-making rules,reduce "key figures" influence on decision-making,explore mandatory vacation and training mechanism for senior executives,select more capable younger executives and optimize human resources of senior management.