内部控制监管、内部控制缺陷及修复与董事会治理

发布时间：2018-06-03 03:54

本文选题：政府监管 + 内部控制缺陷　；参考：《会计与经济研究》2017年01期

【摘要】：基于2007-2015年沪深A股上市公司为研究样本,首次从政府监管外生压力与企业内部控制缺陷自我修复的动态改进双重视角,考察在不同的制度背景下,内部控制缺陷及修复与董事会治理的关系。研究发现,企业内部控制缺陷显著降低董事会治理水平,缺陷修复之后,董事会治理水平得以提升,尤其是在政府监管增强的环境下提升效果更为明显。研究表明,在我国转轨经济环境下,董事会治理水平的提升和作用的发挥,既需要强有力的政府管制作用,也需要企业自觉提高监管意识,持续修复控制缺陷,保持内部控制制度的有效性,内外兼修共同提高公司的董事会治理水平。
[Abstract]:Based on the research sample of Shanghai and Shenzhen A-share listed companies from 2007-2015, this paper, for the first time, examines the different institutional backgrounds from the perspective of dynamic improvement of exogenous pressure of government supervision and self-repair of internal control defects. Internal control defects and the relationship between repair and board governance. It is found that the internal control defects of enterprises can significantly reduce the governance level of the board of directors. After the defects are repaired, the governance level of the board of directors can be improved, especially in the environment of enhanced government supervision. The research shows that in the transitional economic environment of our country, the improvement of the governance level of the board of directors and the exertion of the role of the board of directors need not only strong government control role, but also the enterprises to consciously raise the awareness of supervision and continuously repair the control defects. Maintain the effectiveness of the internal control system and improve the governance of the company's board of directors.
【作者单位】：安徽工业大学商学院;
【基金】：国家自然科学基金项目(71572002,71272220)
【分类号】：F275;F271;F832.51

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