关于员工福利和内部质量控制的经验研究
Dongchuan Lin1,2, Xuesong Tang1, Hongyi Li2
1School of Accounting, Southwest University of Finance and Economics, Sichuan, China.
PloS one
|August 11, 2023
概括
员工福利显著提高企业内部控制的质量. 这种影响在非员工密集型行业和高度市场化的地区更为强烈,主要影响风险评估和控制活动.
科学领域:
- 商业和管理的管理.
- 公司治理 公司治理
- 人力资源管理 人力资源管理
背景情况:
- 内部控制质量对于高质量的企业发展至关重要.
- 经常出现的内部控制失败需要改进策略.
- 研究员工福利作为加强内部控制的潜在驱动力.
研究的目的:
- 调查员工福利对中国非金融上市企业内部控制质量的影响.
- 分析员工福利影响内部控制的机制.
- 为改善企业内部控制系统提供见解.
主要方法:
- 使用来自中国非金融上市企业 (2015-2020) 的数据进行实证研究.
- 分析的重点是从全体员工治理的角度来看.
- 检查对特定内部控制要素的影响.
主要成果:
- 员工福利显著提高了内部控制质量.
- 在非员工密集型行业和高市场化地区,积极影响更为明显.
- 员工福利主要影响风险评估和控制活动,对其他因素的影响微不足道.
结论:
- 员工福利是提高内部控制质量的重要因素.
- 针对性的员工福利计划,如补充养老金,可以作为改善公司治理的宝贵工具.
- 这些发现为企业寻求加强内部控制框架的企业提供了实际意义.
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