摘 要
董事会结构结构是提升企业内部控制有效性的途径之一，和企业内部控制有效性已成为建立“产权明晰、权责明确、政企分开、管理科学”为基本结构的现代企业制度的核心。良好的企业内部控制有效性和董事会结构是企业增强竞争力和提高经营绩效的必要条件，同时也是保护所有者及其他利益相关者，保证现代市场体系有序、高效运行的微观基础。同时两者即相互区别于对方，又紧密联系。董事会结构结构是保证企业内部控制有效性制度功能发挥的前提和基础。因此，提出本文观点：董事会结构结构对企业内部控制有效性有一定影响。
本文主要内容为：对国内外学者关于董事会结构结构及企业内部控制有效性的研究现状进行综述；对董事会结构结构与企业内部控制有效性的概念和基本理论进行阐述，从理论上分析了董事会结构与企业内部控制有效性的关系；对我国上市董事会结构结构及企业内部控制有效性的现状进行分析，从董事会结构视角出发，分析了我国董事会结构结构特点对企业内部控制有效性的影响；实证分析了董事会结构对企业内部控制有效性的影响因素，董事会结构结构方面设置的解释变量共有 13 个：分别是控股股东持股比例、实际控制人性质、董事会规模等。本文研究是利用 2012 年至 2015年沪深两市 A 股的企业共计 5364 个样本数据，对企业内部控制有效性进行回归分析。最后从完善董事会结构结构的角度，为促进我国企业内部控制有效性内部控制有效性的发展提出一些建议。
关键词：内部控制；有效性；董事会结构
The board of directors structure is to enhance the enterprise internal control is effective one of the ways, and the enterprise internal control has become the establishment of “clear property right, clear rights and responsibilities, separation of enterprise from administration, and scientific management” is the core of the basic characteristics of modern enterprise system. A good internal control effectiveness and director structure is the enterprise to enhance competitiveness and improve the business performance of the necessary conditions, but also to protect the owners and other stakeholders, to ensure an orderly modern market system, and efficient operation of the micro foundation. At the same time, they are different from each other, and they are closely related to each other. The structure of board of directors is the premise and foundation to ensure the effectiveness of the internal control system. Therefore, this paper puts forward the view that the board of directors structure has certain influence on the effectiveness of internal control.
The main contents of this paper are: the domestic and foreign scholars on the board of directors of internal structure and corporate control effectiveness are reviewed; the internal structure of board structure and corporate control effectiveness of the concept and basic theory, from the theoretical analysis of the relationship between the structure of the board of directors and the internal control effectiveness of; the board of directors of China’s listed status of the effectiveness of internal control and enterprise structure analysis, starting from the structure of the board of directors perspective, analysis of China’s board of directors structure characteristics influence on the effectiveness of enterprise internal control; empirical analysis of the structure of the board of directors factors affecting the effectiveness of enterprise internal control, board structure set a total of 13 explanatory variables are: the proportion of controlling shareholders, actual controller, the size of the board of directors. This paper is based on the use of 2012 to 2015 in Shanghai and Shenzhen A shares of 5364 companies a total of two sample data, the effectiveness of internal control of enterprises to conduct regression analysis. Finally, from the perspective of perfecting the structure of the board of directors, this paper puts forward some suggestions to promote the effectiveness of internal control in China’s enterprises.
KEY WORDS： Internal control; Effectiveness; Board structure
目 录
ABSTRACT………………………………………………….. 2
2.1内部控制有效性衡量的文献回顾………………………….. 7
2.1.1国外内部控制有效性衡量的文献回顾………………….. 7
2.1.2国内内部控制有效性衡量的文献回顾………………….. 7
2.2董事会规模特征研究现状……………………………….. 8
2.2.1国外董事会规模特征研究现状……………………….. 8
2.2.2国内董事会规模特征研究现状………………………. 10
2.3董事长与总经理两职设置研究现状……………………….. 11
2.4董事会会议次数特征………………………………….. 12
2.5董事会激励与内部控制有效性的相关性……………………. 12
2.5.1董事会薪酬与内部控制有效性………………………. 12
2.5.2董事会持股比例与内部控制的关系…………………… 13
3董事会结构与企业内部控制有效性理论分析与研究假设…………….. 14
3.2董事会与内部控制的相关理论基础……………………….. 15
3.3.1董事会结构特征与内部控制有效性…………………… 17
3.3.2董事会行为特征与内部控制有效性…………………… 19
3.3.3董事会激励特征与内部控制有效性…………………… 19
3.3.4董事会素质特征与内部控制有效性…………………… 20
4董事会结构与企业内部控制有效性研究设计……………………… 21
5提高内部控制有效性的政策性建议…………………………….. 24
5.1 优化股权结构……………………………………….. 24
5.2 合理设置董事会规模………………………………….. 24
5.3 合理设置公司领导权结构………………………………. 24
5.4 完善独立董事制度……………………………………. 25
5.5 保证高效的董事会会议………………………………… 25
