治理结构对内部控制有效性的影响研究——基于创业板上市公司经验数据.pdf

《治理结构对内部控制有效性的影响研究——基于创业板上市公司经验数据.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、AbstractOnMarch20,2015,theMinistryofFinanceissuedthenoticeaboutseeinghowaboutthesituationofenterpriseinternalcontrol,oneofitsaimsistolaythefoundationforthedevelopmentofsmallandmedium-sizedenterpriseinternalcontrolspecification.Underthesettings,thepaperchoosesthecompaniesthatlistedonGEMfrom2010to20

2、13asthestudysample,andstudytherelationshipbetweencorporategovernanceandtheefficiencyofinternalcontrol.Inordertoimprovingthecorporategovernancestructureofsmallandmedium-sizedenterprises,andincreasetheeffectivenessofinternalcontrolofsmallandmedium-sizedenterprises.Itisfoundthatthenumberofthemeetingo

3、fdirectorsandsupervisors,sharesheldbytheshareholderspresentattheannualgeneralmeetingofshareholders,thesizeoftheboardofdirectorsarepositivelyrelatedtotheinternalcontroleffectiveness,whiletheproportionofmanagerialownershipisnotsignificantlyrelatedtotheeffectivenessoftheinternalcontrol.Thepowerofthef

4、irstmajorityshareholderandthesizeofsupervisorsarefailedtopassthetestofsignificance.Soitisbettertoimprovethescaleoftheboardofdirectorsandtheboardofdirectors,andincreasethenumberofmeetingsoftheboardofsupervisorsanddirectors,thencontrolthemanagementownership.Thecompaniesalsoneedtoimprovethefunctionof

5、supervisors.Fromtheseveralaspectsabove,itcanimprovecorporategovernancestructureandtheeffectivenessofinternalcontrol.Keywords:Corporategovernance;internalcontrol;theeffectivenessofinternalcontrolII目录摘要..................................................................................................

6、.........................................................（I）ABSTRACT.................................................................................................................................................（II）目录...............................................................................

7、.........................................................................（III）1绪论...................................................................................................................................