本文選題：政府監(jiān)管 + 內(nèi)部控制缺陷�。� 參考：《會(huì)計(jì)與經(jīng)濟(jì)研究》2017年01期

【摘要】：基于2007-2015年滬深A(yù)股上市公司為研究樣本,首次從政府監(jiān)管外生壓力與企業(yè)內(nèi)部控制缺陷自我修復(fù)的動(dòng)態(tài)改進(jìn)雙重視角,考察在不同的制度背景下,內(nèi)部控制缺陷及修復(fù)與董事會(huì)治理的關(guān)系。研究發(fā)現(xiàn),企業(yè)內(nèi)部控制缺陷顯著降低董事會(huì)治理水平,缺陷修復(fù)之后,董事會(huì)治理水平得以提升,尤其是在政府監(jiān)管增強(qiáng)的環(huán)境下提升效果更為明顯。研究表明,在我國(guó)轉(zhuǎn)軌經(jīng)濟(jì)環(huán)境下,董事會(huì)治理水平的提升和作用的發(fā)揮,既需要強(qiáng)有力的政府管制作用,也需要企業(yè)自覺(jué)提高監(jiān)管意識(shí),持續(xù)修復(fù)控制缺陷,保持內(nèi)部控制制度的有效性,內(nèi)外兼修共同提高公司的董事會(huì)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.
【作者單位】： 安徽工業(yè)大學(xué)商學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(71572002,71272220)
【分類號(hào)】：F275;F271;F832.51

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本文編號(hào)：1971370