监事会特征对内部控制有效性的影响

结合我国上市公司的实际，从监事会的组织特征、行为特征、素质特征、激励特征四个维度分析了监事会特征与内部控制有效性的关系。实证研究发现，监事会激励特征中监事平均薪酬、监事持股比例以及监事行为特征的年度会议次数与内部控制有效性显著相关，因此提出通过提高监事会成员薪酬水平和扩大监事持股比例、完善监事会会议机制等措施，促进上市公司监事会监督职能的有效发挥提高内部控制有效性。

Board of Supervisors Characteristics on the Effectiveness of Internal Control

Combined with the actual situation of the Chinese listed company, we analysis the relationship between the features of supervisory board system and the effectiveness of internal control focusing on four dimensions of the board of supervisors organizational characteristics, behavioral characteristics, quality features, incentive features, which based on the corporate governance mechanisms of the board of supervisors. Empirical studies have found that the average salary, the ratio of the shareholders, which are the incentive feature of supervisory board, as well as the number of annual meetings of the board of supervisors that are supervisors behavioral characteristics, were significantly associated with the effectiveness of internal control, and therefore we proposed suggestions that by improving the supervisory board remuneration levels and the ratio of supervisors, as well as expanding ownership and optimizing the size and structural of the supervisory board, also improving the meeting mechanism to promote the listed company board of supervisors play an effective oversight function therefore improve the effectiveness of internal control.