女性董事对企业内部控制有效性的影响

The influence of female directors on the effectiveness of internal control in enterprises

文章分析了企业内部控制的作用,进行了女性董事对企业绩效与股东价值的影响、企业内部控制有效性与女性董事比例的相关性以及企业董事会性别多元化理论等相关研究。结果表明,女性董事对企业内部控制有效性具有较大影响,有利于减少企业内部控制的缺陷,一定程度上提高企业绩效、增加企业股东价值。因此,企业在发展过程中,应关注性别平权文化氛围的建设,给予女性职工平等的职业发展与晋升机会。

By analyzing the role of enterprise internal control,the impact of female directors on enterprise performance and shareholder value,the correlation between the effectiveness of enterprise internal control and the proportion of female directors,and the theory of gender diversity of enterprise board of directors.The results show that female directors play an important role in the effectiveness of enterprise internal control,which is conducive to reduce the defects of enterprise internal control,improve enterprise performance and increase shareholder value to a certain extent.Therefore,in the process of development,enterprises should pay attention to the construction of gender equality cultural atmosphere and give female employees equal opportunities for career development and promotion.