摘要
基于2013-2017年度沪市A股上市企业,以内控缺陷披露为因变量,以股权集中度、股权制衡度、董事会规模、董事会独立性水平、监事会规模、两职合一为自变量,以公司规模、盈利能力、外部审计为控制变量,提出六个假设并建立多元线性回归模型,对样本数据进行描述性统计、多重共线性分析、LOGIT回归分析,其中回归分析利用了面板数据固定效应模型,得出结论。结果表明:股权集中度、股权制衡度、两职合一与内控缺陷披露负相关,监事会规模与内控缺陷披露正相关。提出了建立并完善惩罚机制、优化公司治理结构的建议。
Many scholars have shown that the fundamental reason for the failure of internal control lies in the lack of a complete and sound corporate governance structure, and the defect of internal control is the sign of the failure of it. Therefore, this paper studied its relationship with the disclosure of internal control defects based on the perspective of corporate governance structure. it took Shanghai A-share listed companies that disclosed internal control information from 2013 to 2017 as the research sample and chose the disclosure of internal control defects as the dependent variable, ownership concentration and equity balance degree, the board size, board independence level, size of the board of supervisors, the joining together of two post as the independent variable, and selected the company size, profitability, external auditing as controlled variable. Then it put forward six assumptions and established a multiple linear regression model to carry out descriptive statistics, multicollinearity analysis and regression analysis on the sample data.And the results showed that the degree of ownership concentration, the degree of ownership balance and the combination of the two positions are negatively correlated with the disclosure of internal control defects, and the scale of the board of supervisors is positively correlated with the disclosure of internal control defects. Finally, in view of the research conclusions, it put forward suggestions to establish and improve the punishment mechanism and optimize the corporate governance structure.
作者
叶雯倩
宋淑鸿
YE Wen-qian;SONG Shu-hong(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2020年第1期21-24,52,共5页
China Forestry Economics
关键词
公司治理结构
内控缺陷
内控缺陷披露
corporate governance structure
internal control defect
internal control defect disclosure
