高管特征對(duì)企業(yè)內(nèi)部控制質(zhì)量的影響以人民同泰為例

——以人民同泰為例

中圖分類(lèi)號(hào)：F230 文獻(xiàn)標(biāo)識(shí)碼：A 文章編號(hào)：1004-0714（2025）04-0133-04

The Influence of Executive Characteristicson the Quality of Internal Control in Enterprises ACaseStudyofRenminTongtai

HANChao，ZHANGWangfeng （SchoolofEconomicsandnagement，HubeiUniversityofchnology3o，Wuan，Hubeiina）

Abstract：This articleaims to explore indepth how the personal traits of corporate executives have a profoundimpact onthedesign，implementation，andeffectiveness of internal control systems.Withthe increas inglyfierceglobal economicintegrationand marketcompetition，internal controlofenterprises，asanim portantcornerstoneof enter anagement directlyaffectsthe an nealth，operationaleffi ciency，and sustainable development capabilityofenterprises.As strategicdecision makersandexecution supervisors，the leadership style，ethical concepts，risk awareness，and professional abilities of corporateexecutivesdirectlyorindirectlyshapetheinternalcontrolenvironmentandbecomekeyfactorsaffect ingtheeffectivenessofinternal control articlereviews the research resultson the relationshipbe tweenexecutivetraitsandinternal controlinenterprisesat homeandabroadthroughliteraturereview. clarifying the research background，significance，and theoretical basis.Subsequently，using a case study approach，representative companies were selectedtoanalyzethetrait information of theirexecutivesin termsof age，gender，educational level，and work experience，as well as therelationship between these traitsandinternal controlofthecompany.Basedonresearchconclusions，thisanticleproposes suggestions foroptimizingtheconstructionofexecutiveteams，strengtheningtheawarenessandabilityofinternalcontrol among executives，and improving internal control mechanisms.The aimis to provide theoretical support andpracticalguidanceforenterprisestoenhancetheeffectivenessofinternalcontrolandstrengthentheir riskprevention capabilities.This study not onlyenriches thetheoretical achievementsinthe fieldof the relationshipbetweenexecutivetraitsandinternal controlinenterprises，butalsoprovidesvaluablereferences for enterprise management practice.

Keywords：The Qualityof Corporate Internal Control;The Background Characteristics of Executives;People Tongtai

一、引言

2008年和2010年我國(guó)財(cái)政部會(huì)同多部門(mén)先后頒布了《企業(yè)內(nèi)部控制基本規(guī)范》和《企業(yè)內(nèi)部控制配套指引》，經(jīng)過(guò)十幾年時(shí)間的建設(shè)與探索，我國(guó)的企業(yè)尤其是上市企業(yè)的內(nèi)部控制質(zhì)量有了很大的提高。（剩余7267字）