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1、行衡量。“迪博上市公司内部控制指数”于年月正式发布，是首个定量评价我国上市公司内部控制水平的指数，本文利用迪博指数衡量内部控制质量以期提高实证结果的准确性和可信度。关键词：内部控制质量，高管薪酬，企业绩效，产权性质ABSTRACTWiththedevelopmentofmodernmarkets,salarylevelofthemanagementinthepubliccompaniesisattractingmoreandmoreattention.Theexposureofsky-highco
2、mpensationinPingancompanyoccurredin2008pushedthecompensationissueofthemanagementtotheforefront.Duringthesameperiod,themarketvalueofAshareofPinganshrankdramaticallymadepeoplesuspecttherationalityofexecutivecompensation.Thefinancialcrisisfollowedthatlea
3、dtoawiderscopeofvoiceofsuspicion.Executivecompensationproblemoriginatedfromseparationoftworightsinmoderncorporations.Becauseoftheseparationofownershipandmanagement,therearesomebarriersbetweentheexecutiveandtheowner,likeconflictofgoals,informationasymm
4、etryandsoon,whichcauseseriousagentproblems.Theexecutivecompensationisareallyimportanttooltoenhancethegovernmentlevelofacompanyanditisalwaysseenasaneffectivemethodtoreduceagentcostandthehotspotinthescopeofacademiccircles.Withthepublishmentof“”，””compen
5、sationwithoperatingperformanceisanappropriateandreasonablechoice.Fromanotherperspectivewecanseethat,comparedtosomecompanieswithweakinternalcontrolmechanism,themanagerswhoseself-interestbehaviorareconstrainedwouldmakeuseoftheirinfluencetodevotetoincrea
6、singtheexecutivecompensation-performancesensitivity.Basedonaboveassumption,thisarticlecombinestheempiricalresearchmethodwiththetheoreticalanalysismethod,andstudiestheinfluentialdegreeofinternalcontrolqualitybringtotheexecutivecompensation-performances
7、ensitivity.Thisarticleconcludessixparts:Thefirstpart,Introduction.Firstly,thispartconcludesresearchbackground,researchmeaningandresearchcontents.Then,thispartillustratestheresearchmethodanddrawsouttheresearchframediagram.Lastly,thispartpointsoutthepos
8、siblebreakthroughsofthisarticle.Thesecondpart,theliteraturereview.Thispartstatesrespectivelyaboutrelativestudyaboutcorrelationbetweenexecutivecompensationandcorporatebusinessperformance,executivecompensation-performancesensitivity'sinfluential
