本文選題：內(nèi)部控制 + 權(quán)力差距�。� 參考：《南京大學(xué)》2017年碩士論文

【摘要】：安然、世通等一系列公司財務(wù)報表舞弊事件發(fā)生后,人們意識到健全有效的內(nèi)部控制對預(yù)防此類事件的發(fā)生具有重要作用,企業(yè)內(nèi)部控制建設(shè)得到了政府監(jiān)管機構(gòu)、企業(yè)界和會計職業(yè)界的空前重視。管理層在企業(yè)內(nèi)部控制建設(shè)過程中扮演"中心角色",對內(nèi)部控制的建立、執(zhí)行、監(jiān)督均有著重要影響。已有文獻表明管理層權(quán)力、高管過度自信與內(nèi)部控制質(zhì)量之間存在關(guān)聯(lián),本文立足于董事長與總經(jīng)理的微觀層面,結(jié)合委托代理理論、管理層權(quán)力理論、管理層過度自信理論,分析兩者權(quán)力差距、高管過度自信對內(nèi)部控制的作用機理,并進一步探究存在高管自信時,權(quán)力差距對內(nèi)部控制的影響是否會發(fā)生變化,本文以2009-2015年A股上市公司為研究樣本進行實證檢驗。研究結(jié)果表明:(1)權(quán)力差距與內(nèi)部控制顯著正相關(guān)。具體來說,權(quán)力差距帶來的好處不管是國企還是非國企均存在,從權(quán)力差距測量的幾個方面來看,任期、創(chuàng)始人權(quán)力、政治背景所帶來的權(quán)力差距具有顯著作用。(2)高管過度自信對內(nèi)部控制質(zhì)量具有顯著負向影響。(3)高管過度自信會削弱權(quán)力差距對內(nèi)部控制的積極作用。本文研究結(jié)果為上市公司如何通過權(quán)力配置提升內(nèi)部控制提供了經(jīng)驗參考。董事長與總經(jīng)理作為上市公司的核心權(quán)力結(jié)構(gòu),兩者的權(quán)力差距有助于解決兩者的代理問題,促進內(nèi)部控制執(zhí)行效率以及更好的發(fā)揮董事長的監(jiān)督職責(zé)。所以企業(yè)在內(nèi)部控制建設(shè)過程中應(yīng)當合理配置董事長和總經(jīng)理的權(quán)力。
[Abstract]:After a series of fraudulent financial statements, such as Enron and WorldCom, people realize that sound and effective internal control plays an important role in preventing the occurrence of such events. The internal control and construction of enterprises have been achieved by the government supervision institutions, the business community and the accounting profession. The role of "central role" plays an important role in the establishment, execution and supervision of internal control. The literature shows that management authority, executive overconfidence and internal control quality are related. This article is based on the micro level of the chairman and general manager, combined with the principal-agent theory, management power theory, management Overconfidence Theory, Analysis of the power gap and the mechanism of executive overconfidence on internal control, and further explore whether the influence of the power gap on internal control will change when there is the existence of executive confidence. This paper takes 2009-2015 years A shares listed companies for empirical test. The results show that: (1) the power gap and internal control are significant. Positive correlation. Specifically, the benefits of the power gap are both state-owned and non state-owned. From several aspects of the power gap measurement, the power gap has a significant effect on the term of office, the power of the founder and the political background. (2) overconfidence has a significant negative impact on the quality of internal control. (3) overconfidence of the executive. It will weaken the positive effect of the power gap on the internal control. The results of this paper provide empirical reference for the listed companies how to improve the internal control through the allocation of power. The chairman and the general manager are the core power structure of the listed companies. The power gap between the two will help to solve the agency problems and promote the efficiency of the internal control. And better play the supervisory duties of the chairman. Therefore, in the process of building the internal control, enterprises should reasonably distribute the power of the chairman and general manager.
【學(xué)位授予單位】：南京大學(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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本文編號：2055703