以我国A股上市公司为研究对象,运用主成分分析法构建CFO背景特征合成指标,再通过二分类和有序多分类logistic模型实证检验了CFO背景特征、内部控制与公司财务违规的关系。结果表明,CFO专业能力和薪酬动力的增强均能抑制公司财务违规发生的次数和严重性,而职位权力的增大则会助长公司财务违规;内部控制能够抑制公司财务违规,但具有不同的调节作用:较差的内部控制产生的约束力量较小,公司财务违规更多地依仗于CFO专业能力和主观能动性产生的替代约束效应;而内部控制质量的提升对CFO权力寻租产生的约束治理效应不够明显。 This paper takes the A-share listed companies of our country as the research object, constructs the composite index of the CFO background features by using the principal component analysis, and then tests the relationship between the CFO’s background characteristics, the internal control and the corporate financial irregularities through the dichotomous and ordered multi-classification logistic model. The results show that the increase of CFO’s professional ability and salary motivation can restrain the number and seriousness of the company’s financial irregularities, while the increase of the position power will encourage the company’s financial irregularities. The internal control can restrain the company’s financial irregularities, but with different adjustment Effect: poor internal control has less binding power, corporate financial irregularities rely more on the CFO’s professional ability and subjective initiative generated alternative restraint effect; and the quality of internal control on CFO power rent-seeking constraints governance effect Not obvious enough