影响我国沪市A股上市公司内部控制有效性因素分析——基于公司高管背景及外部审计的实证分析

摘要

以我国沪市非金融业 A 股上市公司 2014 年的相关财务及非财务信息为样本,并从上市公司高管背景及外部审计两个方面,对上市公司内部控制有效性的影响因素进行了实证分析.结果显示:上市公司内部控制的有效性与上市公司高管背景、上市公司是否聘请我国"十大"会计师事务所以及是否对内部控制自我评价报告进行审计存在一定的相关性.这一结论对于提升内部控制有效性及其相关研究提供了新的参考依据.%Withthe relative financial affairs and non - financial information of Shanghai non - financial a- share listed companies in 2014 as the research sample,an empirical analysis is carried out about the factors affecting the effectiveness of the internal control of listed companies from two aspects:high executives back-ground and external audit of listed companies. It is concluded that the effectiveness of the internal control in listed companies has some relevance to the background of high executives in listed company,to whether these companies hire 〞Top 10〞 accounting firms in our country as well as whether to audit theinternal control self -assessment report of listed companies. This conclusion provides new reference basis for improving the effective-ness ofcompany internal control and promoting further related studies.