| 高管激励机制对企业内部控制有效性影响的实证研究简 |
| |
| 引用本文： | 赵选民,舒琪.高管激励机制对企业内部控制有效性影响的实证研究简[J].西安石油大学学报(社会科学版),2014(1):30-36,42. |
| |
| 作者姓名： | 赵选民 舒琪 |
| |
| 作者单位： | 西安石油大学油气资源经济与管理研究中心,陕西西安710065 |
| |
| 摘 要： | 选取2009--2011年沪深两市A股上市公司作为样本，运用回归分析方法研究了高管激励机制对公司内部控制有效性的影响。结果发现：内部控制的有效性与高管持股比例呈较显著的正相关性，高管年度薪酬与内部控制有效性不存在显著的相关性，此为我国进一步完善高管激励机制提供了理论依据。
|
| 关 键 词： | 高管 内部控制 薪酬激励 股权激励 公司治理 信息不对称 |
An Empirical Study about the Influence of Incentive System for Senior Executives on the Effectiveness of Internal Controls |
| |
| ZHAO Xuanmin,SHU Qi.An Empirical Study about the Influence of Incentive System for Senior Executives on the Effectiveness of Internal Controls[J].Journal of Xi‘an Shiyou University:Social Science Edition,2014(1):30-36,42. |
| |
| Authors: | ZHAO Xuanmin SHU Qi |
| |
| Institution: | ( The Research Center of Business Management of Oil - Gas Resources ,Xi＇an Shiyou University ,Xi＇an ,710065, China ) |
| |
| Abstract: | Based on the samples of A - share listed companies selected in the stock market of Shanghai and Shenzhen from 2009 to 2011, the influence of incentive system for senior executives on the effectiveness of internal controls is studied by means of statistic analysis and regression analysis. It is found out that there is obviously positive correlation between the effectiveness of internal controls and the proportion of shareholding for senior executives, while there is no obvious correlation between the salary of senior executives and the ef- fectiveness of internal controls. This study has provided the theoretical basis for the further perfection of incen- tive system for senior executives in our country. |
| |
| Keywords: | senior executives internal control salary incentive share incentive administration of compa-ny information asymmetry |
| 本文献已被 CNKI 维普 等数据库收录！ |
