在国内外相关研究基础上，通过对管理防御理论、高层梯队理论等理论的
分析，可以看出企业高管在不同方面的权力会对其决策行为产生重要影响，这
些决策行为会对内部控制有效性产生影响，有必要研究这种权力特征对内部控
制的作用机制。通过构建科学的内部控制评价指标体系，对企业的内部控制有
效性进行科学度量，并将本文计算得到的企业内控评价指数与专业机构发布的
内控指数相比较，验证其科学性，并将其作为研究的因变量。选择高管的学历
水平、两职兼任状况、持股水平、任职期限以及外部审计质量作为自变量。构
建 CEO 权力对内部控制有效性的影响模型，利用 2013-2015 年上市公司的高管
个人资料以及财务数据进行回归分析，并且对回归结果进行分析
研究发现，CEO 在不同方面的权力会对内部控制有效性产生不同的影响，
具体表现为，企业 CEO 两职兼任会增大其在组织方面的权力，而这种权力会显
著削弱内部控制系统的有效性；CEO 持股水平和外部审计质量会对企业内部控
制有效性产生显著的正向作用；CEO 的任职期限以及学历水平两个变量对内部
控制有效性的影响并不显著，但是 CEO 的学历水平与两职兼任变量会产生交互
作用，该作用会削弱内部控制的有效性。因此，企业在任用高级管理人员时，
积极采用股权激励手段，尽量减少高管两职兼任情况，重视企业外部审计质量
关键词：高管权力；内部控制有效性；管理防御理论；高层梯队理论哈尔滨工业大学管理学硕士学位论文
II
Abstract
Since the Sarbanes-Oxley Act, more and more companies are aware of the
importance of internal control. Perfect internal control system is conducive to
enterprises to avoid business risks, improve business performance. The China&39;s
government has also issued a series of rules and regulations to regulate the internal
control of enterprises. The rules alleviate the problem of internal control to a certain
extent, but it does not completely eliminate the problem of internal control. Some
enterprises still exist financial fraud cases due to internal control failure caused,
such as Huayuan Group, Kelon Electric and so on. In order to curb corporate
financial fraud, protect the legitimate rights and interests of the majority of
investors, and strengthen the internal control of enterprises without delay,
improving the quality of internal control has been the focus of domestic and foreign
scholars. The main designers and performers of the internal control system are
senior management personnel. Their behavior decisions have a significant impact
on the effectiveness of internal control. While the behavioral decision of the senior
management is affected to some extent by its background characteristics, especially
its power characteristics. Therefore, it is of great practical significance to study th e
effect of executive power on the effectiveness of internal control and to improve the
effectiveness of internal control.
On the basis of the relevant research at home and abroad, through the analysis
of entrenchment theory and top echelon theory, it can be seen that the power of
enterprise executives in different aspects have an important influence on their
decision-making behavior. These decision-making behaviors will impact the
effectiveness of internal control. Also, It is necessary to study the mechanism of this
power characteristics on the internal control mechanism. This paper constructs the
scientific internal control evaluation index system, measures the internal control
effectiveness of the enterprise, and compares the internal control evaluation index
calculated by this paper with the internal control index issued by the professional
organization. It is as the dependent variable of the study. This paper chooses the
educational background, duality, tenure, ownership status, and the quality of
external audit as independent variables. The model of the influence of CEO power哈尔滨工业大学管理学硕士学位论文
III
on the effectiveness of internal control is constructed , using the personal data
and financial data of the listed companies from 2013 to 2015, and analysing the
regression results.
The study found that the CEO&39;s power in different aspects effects the internal
control. CEO&39;s duality will have a significant positive effect on the quality of
internal control;CEO&39;s shareholding ratio and external audit quality will have a
significant positive effect on the quality of internal control; CEO&39;s tenure and
academic level of the two variables on the quality of internal control is not
significant, but the CEO&39;s academic level and duality can create an interaction that
the interaction weakens the effectiveness of internal controls. Therefore, enterprises
should use equity incentive means, and pay attention to the quality of the company&39;s
external audit.
Keywords: executive power, internal control effectiveness，entrenchment theory,
top echelon theory哈尔滨工业大学管理学硕士学位论文
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目 录
摘要..........I
ABSTRACT ........... II
第 1 章 绪 论 .......1
1.1 研究背景及意义 ....... 1
1.1.1 研究背景 1
1.1.2 研究意义 2
1.2 国内外研究现状 ....... 4
1.2.1 国外研究现状 .... 4
1.2.2 国内研究现状 .... 7
1.2.3 研究现状评述 .. 10
1.3 主要研究内容 ......... 11
1.4 研究方案及技术路线图...... 12
1.4.1 研究方案.......... 12
1.4.2 技术路线图 ...... 13
第 2 章 上市公司高管权力对内部控制有效性影响的理论分析14
2.1 高管及其权力的界定 ......... 14
2.1.1 高管的内涵 ...... 14
2.1.2 高管权力的属性划分 .. 14
2.2 企业内部控制有效性的界定 .......... 15
2.2.1 内部控制的内涵 .......... 15
2.2.2 内部控制有效性的界定及评价 ........... 16
2.3 高管权力对内部控制有效性的影响机制分析 ....... 16
2.3.1 基于委托代理理论的分析....... 16
2.3.2 基于高层梯队理论的分析....... 17
2.3.3 基于管理防御权力理论的分析 ........... 18
2.4 本章小结 ..... 20
第 3 章 上市公
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