摘要
基于董事会职能理论、组织控制理论、组织环境理论,立足于公司高层人事环境变动、产品市场竞争变动、信息环境变动,探讨了董事会治理、环境动态性与内部控制建设之间的关系。研究发现,董事会治理显著推动了公司的内部控制建设;在董事会治理与内部控制的关系中,高层人事环境变动、产品市场竞争变动发挥了反向调节作用,而信息环境变动则呈现出正向调节效应。上市公司需实时监控内外部环境变动,防范继任高管的负向盈余管理动机,改善信息环境波动背景下投资者与上市公司的信息不对称,关注内部控制建设过程中的潜在约束,切实提高动态环境下公司内部控制的建设水平。
Using the Chinese manufacturing companies（A shares）listed on the main board, based on the board function theory,organization control theory and organization environment theory, in view of the risk control function of boards, from the perspective of dynamics of high-level personnel environment, product market competition and information environment, this paper investigates the relationship between board governance, environment dynamics and internal control in order to improve the theoretical and empirical analysis of the risk control function of boards. The results show that, board governance has the positive effect on the internal control.High-level personnel environment dynamics negatively moderate the relationship between board governance and internal control.Product market competition dynamics shows negative moderate effect on the relationship between board governance and internal control. Information environment dynamics positively moderate the association between board governance and internal control. These evidences suggest that effective board governance has great significance in promoting the quality of internal control. However, companies also need to pay close attention to the environment dynamics. When companies＇ internal and external environment change, company should take proper actions to mitigate the negative effects of environment dynamics, especially keep a watchful eye on the new executives＇ negative motives of earnings management and information asymmetry in dynamic information environment. Companies should also adjust the work emphasis, and focus on the potential constraints during the construction of internal control. Only in this way, can we expect an integrated internal control system.
出处
《山西财经大学学报》
CSSCI
北大核心
2014年第10期111-124,共14页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金项目(71072096
71402004)
教育部青年基金项目(14YJC630215)
北京市科技创新平台-企业财务行为与国际化战略研究项目(PXM2014_014221_000020)
北京旅游发展研究基地项目(RCBTD1118)
