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文章以2012—2015年沪深A股制造业的数据作为研究样本,围绕政治关联、CEO激励与内部控制有效性之间的关系进行研究。研究结果表明:在制造业企业,CEO的货币薪酬激励与股权激励能够提高内部控制的有效性;政治关联在一定程度上影响CEO激励与内部控制有效性之间的关系,存在政治关联的企业,CEO激励与内部控制有效性之间的关系不显著,而在不存在政治关联的企业,CEO激励与内部控制之间呈现出显著正相关的关系。
Based on the data of Shanghai-Shenzhen A-share manufacturing industry from 2012 to 2015, the article studies the relationship between political incentives, CEO incentives and the effectiveness of internal control. The results show that in the manufacturing enterprises, CEO’s monetary compensation incentive and equity incentive can improve the effectiveness of internal control. Political affiliations to a certain extent affect the relationship between CEO incentives and the effectiveness of internal control. There are political related enterprises, The relationship between CEO motivation and internal control effectiveness is insignificant, while there is a significant positive correlation between CEO motivation and internal control in enterprises without political connections.