本文選題：高管權(quán)力 + 內(nèi)部控制有效性　； 參考：《哈爾濱工業(yè)大學(xué)》2017年碩士論文

【摘要】：自《薩班斯法案》頒布以來,越來越多的企業(yè)意識到內(nèi)部控制的重要性,并把其作為企業(yè)的重點建設(shè)工程,完善的內(nèi)部控制制度有利于企業(yè)規(guī)避經(jīng)營風(fēng)險,提高企業(yè)的經(jīng)營業(yè)績。我國政府也相繼頒布了一系列規(guī)章制度,用于規(guī)范企業(yè)的內(nèi)部控制建設(shè)。該規(guī)范在一定程度上緩解了企業(yè)內(nèi)部控制問題,但是并沒有完全消除內(nèi)部控制失效的問題。部分企業(yè)仍然存在因內(nèi)部控制失效引起的財務(wù)舞弊案件,如華源集團(tuán)、科龍電器等。為遏制企業(yè)財務(wù)舞弊行為,保護(hù)廣大股民的合法權(quán)益,加強(qiáng)企業(yè)內(nèi)部控制建設(shè)刻不容緩,如何提高內(nèi)部控制質(zhì)量一直是國內(nèi)外學(xué)者研究的重點問題。內(nèi)部控制系統(tǒng)主要設(shè)計者和執(zhí)行者是企業(yè)的高層管理人員,他們的行為決策將會對內(nèi)部控制有效性產(chǎn)生顯著影響,而高層管理人員的行為決策在一定程度上受到其背景特征的影響,特別是其權(quán)力特征。因此,本文研究高管權(quán)力對內(nèi)部控制有效性的影響,對于提升企業(yè)內(nèi)部控制有效性具有重要實踐意義。在國內(nèi)外相關(guān)研究基礎(chǔ)上,通過對管理防御理論、高層梯隊理論等理論的分析,可以看出企業(yè)高管在不同方面的權(quán)力會對其決策行為產(chǎn)生重要影響,這些決策行為會對內(nèi)部控制有效性產(chǎn)生影響,有必要研究這種權(quán)力特征對內(nèi)部控制的作用機(jī)制。通過構(gòu)建科學(xué)的內(nèi)部控制評價指標(biāo)體系,對企業(yè)的內(nèi)部控制有效性進(jìn)行科學(xué)度量,并將本文計算得到的企業(yè)內(nèi)控評價指數(shù)與專業(yè)機(jī)構(gòu)發(fā)布的內(nèi)控指數(shù)相比較,驗證其科學(xué)性,并將其作為研究的因變量。選擇高管的學(xué)歷水平、兩職兼任狀況、持股水平、任職期限以及外部審計質(zhì)量作為自變量。構(gòu)建CEO權(quán)力對內(nèi)部控制有效性的影響模型,利用2013-2015年上市公司的高管個人資料以及財務(wù)數(shù)據(jù)進(jìn)行回歸分析,并且對回歸結(jié)果進(jìn)行分析。研究發(fā)現(xiàn),CEO在不同方面的權(quán)力會對內(nèi)部控制有效性產(chǎn)生不同的影響,具體表現(xiàn)為,企業(yè)CEO兩職兼任會增大其在組織方面的權(quán)力,而這種權(quán)力會顯著削弱內(nèi)部控制系統(tǒng)的有效性;CEO持股水平和外部審計質(zhì)量會對企業(yè)內(nèi)部控制有效性產(chǎn)生顯著的正向作用;CEO的任職期限以及學(xué)歷水平兩個變量對內(nèi)部控制有效性的影響并不顯著,但是CEO的學(xué)歷水平與兩職兼任變量會產(chǎn)生交互作用,該作用會削弱內(nèi)部控制的有效性。因此,企業(yè)在任用高級管理人員時,積極采用股權(quán)激勵手段,盡量減少高管兩職兼任情況,重視企業(yè)外部審計質(zhì)量。
[Abstract]:Since the promulgation of the Sarbanes Act, more and more enterprises have realized the importance of internal control and regarded it as the key construction project of enterprises. Improve the business performance of enterprises. Our government has also promulgated a series of rules and regulations to standardize the internal control construction of enterprises. This specification alleviates the internal control problem to a certain extent, but does not completely eliminate the internal control failure problem. Some enterprises still have financial fraud cases caused by internal control failure, such as Huayuan Group, Kelon Electric Appliance. In order to curb corporate financial fraud, protect the legitimate rights and interests of the majority of shareholders and strengthen the construction of internal control, how to improve the quality of internal control has been the focus of domestic and foreign scholars. The main designers and executors of the internal control system are the senior managers of the enterprise. Their behavior decisions will have a significant impact on the effectiveness of the internal control. To a certain extent, the behavior decision of senior management is influenced by its background characteristics, especially its power characteristics. Therefore, this paper studies the influence of executive power on the effectiveness of internal control, which has important practical significance to enhance the effectiveness of internal control. On the basis of relevant research at home and abroad, through the analysis of management defense theory, high-level echelon theory and other theories, we can see that the power of enterprise executives in different aspects will have an important impact on their decision-making behavior. These decision-making behaviors will have an impact on the effectiveness of internal control, so it is necessary to study the mechanism of this kind of power characteristics on internal control. By constructing a scientific evaluation index system of internal control, this paper scientifically measures the effectiveness of internal control of enterprises, and compares the internal control evaluation index calculated in this paper with the internal control index issued by professional organizations to verify its scientific nature. And regard it as the dependent variable of the study. The educational level of senior executives, the status of two concurrent positions, the level of shareholding, the duration of tenure and the quality of external audit are selected as independent variables. The influence model of CEO power on the effectiveness of internal control is constructed, and the regression analysis is carried out by using the personal data of executives and financial data of listed companies from 2013 to 2015, and the regression results are analyzed. The study found that the power of CEO in different aspects will have different impact on the effectiveness of internal control. This power will significantly weaken the effectiveness of the internal control system. CEO ownership level and external audit quality will have a significant positive effect on the effectiveness of internal control. The effect of the effectiveness of departmental control was not significant. But CEO's level of education interacts with two-job-concurrent variables that undermine the effectiveness of internal controls. Therefore, in the appointment of senior managers, enterprises actively adopt equity incentives, reduce the two positions of senior executives and attach importance to the quality of external audit.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F272.91

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