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高层管理人员在公司扮演者至关重要的角色,公司高管变更会影响公司发展战略、经营决策等,进而影响企业内部控制质量。国有上市公司治理结构等的特殊性会影响高管变更对企业内部控制质量的影响。本文理论分析并实证检验了高管变更对内部控制质量的影响,进一步考察了不同产权性质背景下两者间相关关系可能存在的差异。结果表明:高管变更对内部控制质量存在负向影响,国有产权性质会加剧高管变更对内部控制质量的负向影响。
Top management plays a crucial role in the company’s performance. The change of senior management affects the company’s development strategy and business decisions, which in turn affects the quality of internal control. The particularity of the governance structure of state-owned listed companies will affect the impact of executive changes on the quality of internal control. This paper analyzes and empirically tests the impact of executive change on the quality of internal control, and further examines the possible differences between the two under the different property rights. The result shows that the change of top management has negative influence on the quality of internal control, and the nature of state ownership will aggravate the negative influence of top management change on the quality of internal control.