摘要
选取920家沪深上市国有企业作为研究对象,从公司治理结构的股权集中度、董事会、管理层三个层面分别研究内部控制有效性,运用因子分析法计算内部控制有效性的综合得分并进行多元回归。研究表明:股权集中度、管理者持股比例与内部控制有效性显著相关,董事会规模与内部控制有效性相关但不显著。同时,针对国有上市公司的治理结构提出了相关建议。
With 920 state -owned enterprises listed in Shanghai snd Shenzhen as the research objects, the srticle analyzes the effectiveness of intemal control from three aspects of corporstion governance structure:equity concentration, bosrd of directors, snd management level. Meanwhile, the factor analysis is used to calculate the comprehensive score of internal control effectiveness and do multiple regressions. The results show thst equity concentrstion and shareholding rstio of managers are remarkably related to the effectiveness of internsl control,while the scsle of board of directors is correlated to the effectiveness of internal control, but not obviously. Therefore, some relevant suggestions sre presented according the governance structure of stated - owned listed corporstions.
作者
黄莉
胡朝艳
HUANG Li;HU Chaoyan(School of Econotnics and Management ,Xi'an Shiyou University,Xi'an, Shaanxi ,710065, China)
出处
《西安石油大学学报(社会科学版)》
2018年第2期37-43,共7页
Journal of Xi’an Shiyou University:Social Science Edition
基金
2017年度陕西省教育厅哲学社会科学重点研究基地项目(17JZ058)
关键词
国有企业
公司治理
内部控制有效性
state - owned enterprises
corporstion governance
effectiveness of intemsl control