The Influence Of Corporate Governance Structure On The Effectiveness Of Internal Control
This essay carries out empirical analysis on the relationship between corporate governance and internal control, from three aspects, namely, the effect and efficiency of corporate management, the reliability of financial report and the observance of laws and regulations. Research result shows that: both the attendance rate of shareholders in year-end general meeting of shareholders and the actual size of the board of directors and the board of supervisors have positive correlation with the effectiveness of corporate internal control. The controllability of the largest shareholder has no obvious influence on the effectiveness of internal control. When chairman of the board is at the same time the general manager, the quality of financial report would be notably deduced; the lifting effect on corporate performance is little; the possibility for the company to violate laws and regulations is larger. To solve the internal control ineffectiveness of listed companies, the first step should be improving corporate governance.
corporate governance internal control chief business return on total assets (CROA) reliability of financial report observance of laws and regulations
XIAO Xiang XUE Shengjie
School of Economic and Management, Beijing Jiaotong University, Beijing, P. R. China, 100044
国际会议
2010 International Conference on Management(2010管理国际大会)
上海
英文
477-481
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）