民营上市公司政治关联与内部控制质量相关性研究

发布时间：2018-08-07 07:47

【摘要】：高层梯队理论认为管理者的背景特征可以反映其心理特质并影响其行为。根据我国的政治制度、人大代表的选举、政协委员的协商推荐以及政府官员的选拔机制,有政治关联背景的高管往往具有较高的政治和文化素质、较强的社会责任感、高尚的道德等优秀品质,这些优秀的品质会通过对内部控制环境的影响进而影响内部控制质量。因此,本文以2012年至2014年的民营上市公司为样本,实证分析了民营上市公司的政治关联与内部控制质量的相关关系。本文以公司董事长或总经理的政治关联背景来定义企业的政治关联。研究发现民营上市公司政治关联确实提高了公司内部控制质量。进一步本文分别研究了内部控制质量与政府官员型政治关联和代表委员型政治关联这两种不同类型的相关关系,发现只有当公司具有代表委员型政治关联时,其内部控制质量才较高;之后,本文又考虑了不同类别的高管所具有的政治关联与内部控制质量的关系,研究发现当董事长具有政治关联时,内部控制质量较高,而只有总经理具有政治关联时内部控制质量并没有得到明显提高。
[Abstract]:Top echelon theory holds that managers' background characteristics can reflect their psychological characteristics and influence their behavior. According to the political system of our country, the election of deputies to the National people's Congress, the consultation and recommendation of CPPCC members and the selection mechanism of government officials, senior executives with political connections often have higher political and cultural qualities and a stronger sense of social responsibility. High moral and other excellent qualities that affect the quality of internal control through its impact on the internal control environment. Therefore, taking the private listed companies from 2012 to 2014 as a sample, this paper empirically analyzes the relationship between the political connections of private listed companies and the quality of internal control. In this paper, the political association of the company is defined by the political background of the chairman or general manager. The study found that the political connection of private listed companies did improve the quality of internal control. Furthermore, this paper studies the relationship between internal control quality and government officials' political association and representative committee's political association respectively. It is found that only when the company has representative committee's political connection, After that, this paper considers the relationship between the political connection of different types of executives and the quality of internal control, and finds that when the chairman has political connection, the quality of internal control is higher. But only the general manager has the political connection when the internal control quality has not obtained the obvious enhancement.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;D0

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