内部控制、高管薪酬和腐败治理-internal control, executive compensation and corruption control.docxVIP

Abstractstrongerintheatate-ownedenterprises.(3)Alongwithimprovingthequalityofinternalcontrols,Fortheexplicitcorruption,whetherinstate-ownedenterprisesorinthenon-state-ownedenterpriseswillstrengthenthehighsalaryforcleangovernmentrole.(4)Fortheimplicitcorruption,thehighqualityofinternalcontrolweakedthepositiverelationshipbetweenthehighsalaryandimplicitcorruption,butinthestate-ownedenterprisesdoesn’thavetheweakeningrole,inanon-state-ownedenterprisesthisroleisveryobvious.Keywords:Executivecompensation;Executivescorruption;Non-pecuniarycompensation;Highsalaryforcleangovernment;Internalcontrol目录中文摘要···········································································IAbstract···········································································II第一章导论1第一节研究的主题及意义·······························································1一、问题的提出···················································································1二、研究的意义···················································································5三、研究思路及技术路线·······································································6第二节论文的结构安排··································································8第二章文献回顾································································9第一节腐败的国内外研究现状·························································9一、国外腐败的研究综述·······································································9二、国内腐败的研究综述·····································································10第二节内部控制的国内外研究现状·················································10一、国外内部控制的研究综述·······························································10二、国内内部控制的研究综述·······························································11第三章概念界定、制度背景、理论分析及研究假设·················14第一节概念的界定······································································14一、高管腐败····················································································14二、内部控制···································································