摘要
随着所有权与经营权的分离,委托代理问题在公司治理中日益突出,为解决这一问题,公司治理与内部控制应运而生。本文以2016年2964家沪深上市公司的截面数据为样本,运用实证分析方法,研究股权结构、董事会、监事会、高管层四个公司治理因素下的12个指标对内部控制有效性的影响。根据实证结果,提出完善公司治理与内部控制的建议。
With the separation of ownership and management rights,the issue of the agent has become the main issue of corporate governance.To solve this problem,corporate governance and internal control have emerged.Based on the cross-sectional data of 2964 listed companies in 2016,this paper uses empirical analysis methods to study the impact of 12 indicators under the four corporate governance factors of equity structure,board of directors,board of supervisors and senior management on the effectiveness of internal control.Based on the empirical results,the suggestions for improving corporate governance and internal control are proposed.
出处
《会计与控制评论》
2019年第1期159-169,共11页
Review of Accounting and Control
关键词
公司治理
内部控制
有效性
Corporate governance
Internal control
Effectiveness
