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文章以制造业482家上市公司2014年的数据为样本,利用实证研究的方法,对内部控制指数影响因素进行分析。研究结果显示:内部控制指数与公司规模、盈利能力、独立董事所占比例、股权集中度、董事监事及高管前三名薪酬总额显著正相关,与权益乘数显著负相关。内部控制指数能够客观定量的评价公司内部控制的有效性,同时能够为投资者提供决策依据,促进企业加强内控建设、使监管机构快速掌握公司的内控情况。
Taking the data of 482 listed companies in manufacturing industry in 2014 as a sample, this paper analyzes the influencing factors of the index of internal control by means of empirical research. The results show that the index of internal control is significantly and positively correlated with the scale of the company, profitability, the proportion of independent directors, the concentration of ownership, the total remuneration of directors, supervisors and top three executives, and the negative correlation with the multiplier of equity. The internal control index can objectively and quantitatively evaluate the effectiveness of internal control of the Company and at the same time provide decision-making basis for investors to promote enterprises to strengthen their internal control so that the regulatory authorities can quickly grasp the internal control of the Company.