论文部分内容阅读
内部控制是保障企业实现经营目标、合法合规目标、资产安全目标以及战略目标的重要手段。然而,一些公司在设计、实施和披露内部控制的过程中,并没有严格遵循成本效益原则,使得内部控制的有效性较低。股权结构和薪酬是影响内部控制有效性最主要的方面。通过内部控制的理论和代理理论讨论了高管激励机制对内部控制有效性的影响。通过上述理论机理分析表明,在高管处进行股权激励措施在很大程度上降低了由于代理所产生的成本,由此在长远看来,这种激励手段十分有效而且非常稳定,使得高管有更大的动力去运行好目前的内控制度,最终实现该内控制度所期待达成的目标。而通过薪酬激励高管方式对内部控制有效性产生的影响表明,在结合股权激励的基础之上再对高管进行合理的高薪酬刺激才会避免由于高管的短视行为所导致的内控制度的失灵,这样高管薪酬激励才能更有效的发挥作用。
Internal control is to protect the business objectives, legal compliance targets, asset safety goals and strategic objectives of the important means. However, some companies did not strictly follow the principle of cost-effectiveness in designing, implementing and disclosing internal control, which made internal control less effective. Ownership structure and remuneration are the most important aspects affecting the effectiveness of internal control. The influence of executive incentive mechanism on the effectiveness of internal control was discussed through internal control theory and agency theory. Through the above theoretical analysis shows that the incentive measures at the executive office to a large extent reduce the costs incurred by the agency, which in the long run, this incentive is very effective and very stable, so that executives have Greater motivation to run the current internal control system, and ultimately achieve the desired goal of the internal control system. The impact of executive compensation incentive system on the effectiveness of internal control shows that the combination of equity incentive and reasonable high pay incentive to executives will avoid the risk of internal control system caused by the short-sighted behavior of senior executives Failure, so that executive compensation incentives can more effectively play a role.