管理者特征对中国通讯企业内部控制的影响

The Influence of Manager Characteristics on the Internal Control of Chinese Communication Enterprises

随着5G时代的来临,我国通讯企业在迎来发展机遇的同时也面临着更加严峻的市场竞争与成本压力挑战,提升企业内部控制水平成为增加通讯企业价值、为通讯企业发展提供保障的必然选择。因此,如何提高内控水平就成为当下中国通讯企业必须思考的问题。对58家A股上市通讯类企业2015—2019年相关信息进行整理,利用SPSS软件分析后,得出管理者特征与内部控制之间存在的关系。研究发现,管理者年龄、学历、专业背景等特征与通信企业内部控制水平呈正相关关系,进而能够间接影响企业价值,并基于管理者特征影响通讯企业内部控制水平的思路提出相关建议。

With the advent of 5G,our communication enterprises in its development opportunities at the same time is faced with more severe market competition and cost pressures,enhance the level of enterprise internal control become increase communication enterprise value,and the inevitable choice for enterprise development to provide security for communication,so how to improve the level of internal control become the problem that the present Chinese communication enterprises have to think about.After sorting out the relevant information of 58 A-share listed communication enterprises from 2015 to 2019 and analyzing it with SPSS software,the relationship between the characteristics of managers and internal control is obtained.It is found that the characteristics of managers,such as age,educational background and professional background,are positively correlated with the internal control level of communication enterprises,which can indirectly affect the enterprise value.Based on the idea that the characteristics of managers affect the internal control level of communication enterprises,relevant suggestions are put forward.