南京审计学院学报
南京審計學院學報
남경심계학원학보
2015年
1期
21~30
,共null页
内部控制质量 高管薪酬激励 风险管理 产权性质 上市公司 国有企业 企业绩效 风险控制
內部控製質量 高管薪酬激勵 風險管理 產權性質 上市公司 國有企業 企業績效 風險控製
내부공제질량 고관신수격려 풍험관리 산권성질 상시공사 국유기업 기업적효 풍험공제
internal control quality; executive compensation incentive ; risk management; nature of property right; listedcompanies ; state-owned enterprises ; enterprise performance ; risk control
以＂要素观＂、＂目标观＂与＂缺陷观＂三种思路为基础,构建了基于＂整合观＂的内部控制质量评价指标体系,同时以我国A股上市公司为研究样本,对内部控制质量与高管薪酬的关系及其在不同产权性质上市公司中的差异进行实证检验,结果显示：内部控制质量与高管薪酬之间存在显著的正相关关系;在国有企业,这种正相关关系更为显著,而在非国有企业,这种正相关关系并不显著。
以＂要素觀＂、＂目標觀＂與＂缺陷觀＂三種思路為基礎,構建瞭基于＂整閤觀＂的內部控製質量評價指標體繫,同時以我國A股上市公司為研究樣本,對內部控製質量與高管薪酬的關繫及其在不同產權性質上市公司中的差異進行實證檢驗,結果顯示：內部控製質量與高管薪酬之間存在顯著的正相關關繫;在國有企業,這種正相關關繫更為顯著,而在非國有企業,這種正相關關繫併不顯著。
이＂요소관＂、＂목표관＂여＂결함관＂삼충사로위기출,구건료기우＂정합관＂적내부공제질량평개지표체계,동시이아국A고상시공사위연구양본,대내부공제질량여고관신수적관계급기재불동산권성질상시공사중적차이진행실증검험,결과현시：내부공제질량여고관신수지간존재현저적정상관관계;재국유기업,저충정상관관계경위현저,이재비국유기업,저충정상관관계병불현저。
Based on the ＂element view＂, ＂objective view＂ and ＂deficiency view＂, we construct the evaluating index system of internal control quality with ＂integrated view＂. With China＇s A-share listed companies as the research sample, the paper makes an empirical study on the relationship between internal control quality and executive compensation and the differences existing in companies with different property rights system due to this relationship. This study shows that there is a significant positive correlation between the internal control quality and executive compensation. And in state-owned enterprises, this posi- tive correlation is more significant, while in the non-state-owned enterprises, this positive correlation is not so significant.
