我国房地产行业上市公司高管团队特征与内部控制水平关系研究

发布时间：2018-04-21 23:09

本文选题：房地产 + 高管团队特征　；参考：《广西师范大学》2013年硕士论文

【摘要】：近年来,企业的内部控制越来越受到社会的关注,有效的内部控制对于企业生产经营的正常运行,企业的经营绩效以及战略的实施等都起着非常重要的作用。企业的高层管理团队作为企业内部控制实施过程的直接领导者,其在提高企业内部控制水平中起着举足轻重的作用,一方面他们负责领导公司员工具体实施由董事会制定的内部控制制度；另一方面,他们针对内部控制实施过程中发现的具体问题向董事会或者公司专设的审计委员会进行反馈,以保证企业内部控制的有效运行。由此,研究高层管理团队特征与企业内部控制水平之间的关系,具有非常重要的理论与现实意义。从目前我国企业内部控制建设和实施情况看,房地产行业各公司的内部控制总体建设情况良好,内部控制水平较高。因此,本文以房地产行业上市公司为对象,研究其高层管理团队特征与企业内部控制水平之间的关系。文章主要采用规范研究与实证研究,定性分析和定量分析相结合的研究方法。以委托代理理论,团队理论,高层梯队理论为理论依据,分析现有理论在高层管理团队特征研究中的应用,并利用房地产行业上市公司数据,实证检验了高层管理团队规模、团队年龄、团队任期、团队受教育水平以及团队年龄异质性、任期异质性、受教育水平异质性和团队来源异质性与内部控制水平之间的关系。通过对理论假设的实证检验,验证了房地产行业上市公司的高层管理团队与内部控制水平之间的关系,并得出以下结论：第一,房地产行业上市公司的团队规模、团队年龄与内部控制水平之间不存在显著相关性；第二,房地产行业上市公司团队任期、团队受教育水平与内部控制水平之间显著正相关,说明团队任期越长,团队受教育水平越高,企业内部控制水平越高；第三,房地产行业上市公司团队年龄异质性、团队受教育水平异质性与内部控制水平不存在显著相关性,说明团队年龄异质性、团队受教育水平异质性并不是影响房地产行业上市公司内部控制水平的主要因素；第四,房地产行业上市公司团队任期异质性、团队来源异质性与内部控制水平显著负相关,说明团队任期异质性、团队来源异质性越低,内部控制水平越高。论文主要的创新之处在于：在内部控制水平衡量方面,将数理方法与以内部控制目标为基础构建的内部控制评价体系相结合,对内部控制水平进行量化,方法的可操作性较强；在理论应用方面,拓展了高层梯队理论的应用范围；在提高内部控制水平方面,从企业的微观层面即高层管理团队建设方面对提高内部控制水平提出建议。
[Abstract]:In recent years, more and more attention has been paid to the internal control of enterprises. Effective internal control plays a very important role in the normal operation of enterprises, the performance of enterprises and the implementation of strategies. As a direct leader in the process of implementing internal control, the senior management team plays an important role in improving the level of internal control. On the one hand, they are responsible for leading the employees of the company to implement the internal control system formulated by the board of directors; on the other hand, they provide feedback to the board of directors or the audit committee specially set up by the company for specific problems found during the implementation of the internal control. To ensure the effective operation of the internal control of the enterprise. Therefore, it is of great theoretical and practical significance to study the relationship between the characteristics of senior management team and the level of internal control. Judging from the construction and implementation of internal control in Chinese enterprises, the overall internal control of the real estate companies is in good condition, and the level of internal control is relatively high. Therefore, this paper studies the relationship between the characteristics of senior management team and the level of internal control of listed companies in real estate industry. This paper mainly adopts normative research and empirical research, qualitative analysis and quantitative analysis. Based on the principal-agent theory, team theory and high-level echelon theory, this paper analyzes the application of the existing theories in the study of the characteristics of the senior management team, and empirically tests the scale of the senior management team by using the data of the listed companies in the real estate industry. The relationship between group age, team tenure, team education level, team age heterogeneity, tenure heterogeneity, education level heterogeneity and team source heterogeneity and internal control level. Through the empirical test of theoretical hypothesis, the relationship between the top management team and the level of internal control of listed companies in real estate industry is verified, and the following conclusions are drawn: first, the team size of listed companies in real estate industry. There is no significant correlation between the age of the team and the level of internal control. Secondly, there is a significant positive correlation between the tenure of the team, the level of education of the team and the level of internal control, which means the longer the tenure of the team, the longer the term of the team. The higher the education level of the team, the higher the level of internal control. Thirdly, there is no significant correlation between the age heterogeneity of the team, the heterogeneity of the education level of the team and the level of internal control, which indicates the heterogeneity of the age of the team. The heterogeneity of team education level is not the main factor affecting the level of internal control of listed companies in real estate industry. Fourthly, the heterogeneity of team tenure and the heterogeneity of team source are negatively related to the level of internal control. It shows that the heterogeneity of team tenure, the lower the heterogeneity of team source, the higher the level of internal control. The main innovation of this paper lies in: in the aspect of measuring the level of internal control, combining the mathematical method with the evaluation system of internal control based on the objective of internal control, quantifying the level of internal control, the method has strong maneuverability; In the aspect of theory application, the application scope of high-level echelon theory is expanded, and in improving the level of internal control, some suggestions are put forward to improve the internal control level from the micro level of enterprise, that is, the construction of senior management team.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F272.91;F299.233.4

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