不同内审隶属模式对公司治理绩效的影响研究——基于中国上市公司审计收费的经验证据
发布时间：2018-11-07 12:58
【摘要】：文章从审计收费的视角研究了内部审计机构的不同隶属模式对公司治理绩效的影响。结果发现,内部审计机构隶属董事会模式和隶属总经理模式具有明显的公司治理绩效,且隶属董事会模式的公司治理绩效好于隶属总经理模式,从而也间接说明:中国证监会和深圳交易所要求上市公司设立内部审计机构并直接对董事会负责的规定具有一定的现实依据。
[Abstract]:From the perspective of audit fees, this paper studies the influence of different subordinate modes of internal audit institutions on corporate governance performance. The results show that the internal audit institutions belong to the board of directors model and the subordinate general manager model has obvious corporate governance performance, and the corporate governance performance of the affiliated board of directors model is better than that of the subordinate general manager model. It is also indirectly explained that the regulation that CSRC and Shenzhen Stock Exchange require listed companies to set up internal audit institutions and be directly responsible to the board of directors has certain realistic basis.
【作者单位】： 重庆大学经济与工商管理学院;
【分类号】：F239.45
[Abstract]:From the perspective of audit fees, this paper studies the influence of different subordinate modes of internal audit institutions on corporate governance performance. The results show that the internal audit institutions belong to the board of directors model and the subordinate general manager model has obvious corporate governance performance, and the corporate governance performance of the affiliated board of directors model is better than that of the subordinate general manager model. It is also indirectly explained that the regulation that CSRC and Shenzhen Stock Exchange require listed companies to set up internal audit institutions and be directly responsible to the board of directors has certain realistic basis.
【作者单位】： 重庆大学经济与工商管理学院;
【分类号】：F239.45
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