Issue |
E3S Web Conf.
Volume 275, 2021
2021 International Conference on Economic Innovation and Low-carbon Development (EILCD 2021)
|
|
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Article Number | 01070 | |
Number of page(s) | 8 | |
Section | Energy Application and Ecological Resource Sustainability | |
DOI | https://doi.org/10.1051/e3sconf/202127501070 | |
Published online | 21 June 2021 |
Research on The Influence of Enterprise Control Right Allocation on The Effectiveness of Internal Control-Based on The Regulatory Role of Institutional Environment
1
School of Economics and Management, Xi ’an University of Technology, Xi ’an, Shaanxi, China
2
School of Economics and Management, Xi ’an University of Technology, Xi ’an, Shaanxi, China
* 1504733730@qq.com
** 2775735367@qq.com
In order to examine the influence degree of the enterprise control configuration of the internal control construction, this paper takes 2013-2018 a-share companies of Shanghai and Shenzhen two city as the research sample, using the methods of regression analysis method, from the three shareholders, the board of directors and managers control configuration level, to study the influence degree of the effectiveness of internal control, then to test system with regional marketization environment on the influence of the adjustment. The results show that the most effective allocation mode of internal control is as follows: at the shareholder level, the allocation mode is characterized by high equity balance and state-owned shares; at the level of the board of directors, it is manifested as the holding level of the high board of directors. At the level of managers, it shows the level of high managers’ shareholding. This study has a good reference to improve the governance of listed companies.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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