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近年来民营企业内部控制问题是学术研究的热点。本文在对内部控制理论梳理的基础上,以2010-2013年共574家民营上市公司为样本,对民营企业内部控制的相关影响因素进行了研究与探讨,为完善民企内部控制提出相应改进意见。研究发现:监事会及独立董事职责的履行,有利于企业内部控制质量的提高;管理团队规模与内部控制质量存在直接联系;股权集中程度的高低与企业内部控制也具有明显的负向关系。
In recent years, the internal control of private enterprises is a hot academic research. On the basis of combing the theory of internal control and taking a total of 574 private listed companies from 2010 to 2013 as a sample, this paper studies and discusses the relevant factors that affect the internal control of private-owned enterprises and puts forward corresponding suggestions for improving the internal control of private-owned enterprises. The study found that the performance of the board of supervisors and independent directors is conducive to the improvement of the quality of internal control; there is a direct relationship between the scale of management team and the quality of internal control; and the negative correlation between ownership concentration and internal control.