摘要
文章以2015年至2022年我国A股上市公司为样本实证检验了高管薪酬激励、内部控制对企业绩效的影响以及高管薪酬激励是否会通过内部控制影响企业绩效。研究发现:高管薪酬激励与企业绩效显著正相关,较高的高管薪酬激励有助于提高企业绩效;内部控制质量与企业绩效显著正相关,较高的内部控制质量水平有助于对企业绩效产生积极影响;并且内部控制质量在高管薪酬激励与企业绩效之间存在部分中介效应,高管薪酬激励会通过影响内部控制质量来间接影响企业绩效。研究结论为企业如何提高企业绩效方面提供了新思路。
The article empirically tests the impact of executive compensation incentives, internal control on corporate performance, and whether executive compensation incentives will affect corporate performance through internal control, using A-share listed companies in China from 2015 to 2022 as samples. Research has found that executive compensation incentives are significantly positively correlated with corporate performance, and higher executive compensation incentives help improve corporate performance. The quality of internal control is significantly positively correlated with corporate performance, and a higher level of internal control quality helps to have a positive impact on corporate performance. And there is a partial mediating effect between the quality of internal control and executive compensation incentives and corporate performance. Executive compensation incentives indirectly affect corporate performance by affecting the quality of internal control. The research conclusion provides new ideas for enterprises on how to improve their performance.
出处
《运筹与模糊学》
2023年第6期5969-5977,共9页
Operations Research and Fuzziology
