A Study on the Effectiveness of Management Incentive and Internal Control- Based on the Data Analysis of Shanghai and Shenzhen Stock

DOI

10.2991/icmesd-17.2017.93How to use a DOI?

Keywords

The effectiveness of internal control, Incentive system, Management, Salary incentive.

Abstract

Enterprise management as the implementation of internal control and corporate governance structure in the core role, is the enterprise can implement the key to effective internal control. This paper examines whether the incentive system of the management is conducive to the improvement of the effectiveness of internal control by the equity incentive and salary incentive data of the listed companies in 2012-2014. The results show that the positive effect of salary incentive has a significant effect on the effectiveness of internal control. The effect of equity incentive and internal control is positive but not significant. On the basis of this conclusion, this paper puts forward some suggestions on the construction of internal control and management incentive system of listed companies in China, and adds the theoretical basis for the establishment of scientific incentive system for listed companies in China.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Xue-Xia Xu
AU  - Wan-Wan Sun
AU  - Xi-Yuan Yu
AU  - Dan-Li Mei
PY  - 2017/05
DA  - 2017/05
TI  - A Study on the Effectiveness of Management Incentive and Internal Control- Based on the Data Analysis of Shanghai and Shenzhen Stock
BT  - Proceedings of the 3rd Annual International Conference on Management, Economics and Social Development (ICMESD 17)
PB  - Atlantis Press
SP  - 514
EP  - 519
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-17.2017.93
DO  - 10.2991/icmesd-17.2017.93
ID  - Xu2017/05
ER  -