高管薪酬、管理层权力、内部控制的关系研究.pdfVIP

高管薪酬、治理层权力、内部控制的关系研究 摘要 从二十世纪以来，伴随着信息技术的进展，越来越多的财务会计舞弊丑闻被媒体暴露了出来， 并且很多公司也因为财务会计舞弊之类的事件而破产倒 。为了杜绝这些为财务会计舞弊之类的 事件一定加强对于高管薪酬、治理层权力、内部控制三者关系的研究。本文中主要的结构如下：首先 第一章简介研究背景以及研究意义，然后对于高管薪酬、治理层权力、内部控制国内外研究现状进 行了探讨。接着第二章对于高管薪酬、治理层权力、内部控制的一些基础知识进行了了解，比如治 理层权力的概念、内部控制的概念、两权分离、信息不对称、高管薪酬水平等的基础知识做了相关 研究。然后第三章对于高管薪酬、治理层权力、内部控制的研究的变量做了介绍，以及高管薪酬、治 理层权力、内部控制的研究假设做了介绍，并且对于二种假设分别建立了不同的模型。最终第四章 基于这些的基础上，本文通过了具体的实证分析，进行了具体的分析。 关键词 ：高管薪酬 治理层权力 内部控制 实证研究 Abstract Since the twentieth century, with the development of information technology, more and more financial accounting fraud scandals have been exposed by the media, and many companies have gone bankrupt because of such incidents as financial accounting fraud. In order to eliminate such incidents as financial accounting fraud, it is necessary to strengthen the research on the relationship among executive compensation, management power and internal control. The main structure of this paper is as follows: Firstly, the first chapter starts from the research background of executive compensation, management power, internal control and the significance of executive compensation, management power and internal control, and then discusses the research status of executive compensation, management power and internal control at home and abroad. Then the second chapter is about the basic knowledge of executive compensation, executive power and internal control, such as the concept of executive power, the concept of internal control, the separation of two powers, information asymmetry, executive compensation level and so on. Then the third chapter introduces the variables of executive compensation, management power and internal control, as well as the research hypot