上市公司治理结构对内部控制的影响研究

以我国沪市100家制造业上市公司为研究对象,考察了公司治理结构对内部控制的单向影响。实证研究发现,第一大股东持股比例、独立董事比例、董事会会议次数等对上市公司内部控制效果有显著影响。提高上市公司内部控制效果应从公司治理结构的角度出发,具体措施包括:建立健全约束大股东行为的相关机制;继续完善独立董事制度,提高董事会的独立性;加强董事和董事会的问责制度建设。

The impact of listed companies' corporate governance structure on internal control

The paper selects 100 manufacture listed companies listed in Shanghai Security Exchange and studys the impact of the corporate governance on internal control. We find that some factors such as the share - holding rate of the maximum stockholder, the director rate, and the director conference times can influence the internal control obviously. We should perfect supervisor mechanism to supervise the behavior of controlling shareholder, perfect the policy of independent directors and enhance and the board responsibilities.