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内部控制是企业健康发展的基础,有效的内部控制体制需要良好的环境基础,本文从高管特征入手,以2013-2014年辽宁省A股上市公司为研究样本,分析了高管特征与内部控制环境之间的相关关系。研究发现高管特征与内控环境存在相关性,表明企业在内部控制的实施过程中应该重视发挥软性因素的作用,从而创造出良好的控制环境。
Internal control is the basis for the healthy development of enterprises. An effective internal control system needs a good environmental foundation. Starting with the characteristics of senior management, this paper analyzes the characteristics of senior management and internal control The relationship between the environment. The study found that there is a correlation between senior management characteristics and internal control environment, indicating that enterprises should attach importance to playing a soft factor in the implementation of internal control so as to create a good control environment.