内部控制有效对高管薪酬业绩敏感性的影响-研究——基一沪市A股上市公司经验证据.pdf

内部控制有效对高管薪酬业绩敏感性的影响-研究——基一沪市A股上市公司经验证据.pdf

Abstract The oftheinternalcontrol istomakesurethe purpose systemimplementation more the and enterprisemanagementlegal,improveoperationalefficiency the of moresustainable.To effectiveness,andpromotedevelopmententerprises reachthose shouldcombinetheinterestsbetweenthe andthe purposes,we managers share the selectionandavoidtheirmoralhazards. holds,constraint managers’adverse All are the the theabove encounteredof incentive requestsjust challenges pay toChina’Sdomesticinternalcontrol isnot need sound,we system.Due system very seriousdatato ifthereasonablestandardofintemalcontrol isableto inspect system raisethe and Performance wecan Executives’PayCorporate sensitivity.If that, prove thenthe willhavemoremotivationandconfidencetoenhancethe managers quality ofintemalcontrolandalso anewideaforthe ofincentive provide developmentpay onthose dotheresearchthe system.Basedviews,this on ofthe paper impaction internalcontrol tothe and Performance qualityexertingExecutives’Pay Corporate thenormative

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