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1、行衡量?！暗喜┥鲜泄緝?nèi)部控制指數(shù)”于年月正式發(fā)布，是首個定量評價我國上市公司內(nèi)部控制水平的指數(shù)，本文利用迪博指數(shù)衡量內(nèi)部控制質(zhì)量以期提高實證結(jié)果的準確性和可信度。關(guān)鍵詞：內(nèi)部控制質(zhì)量，高管薪酬，企業(yè)績效，產(chǎn)權(quán)性質(zhì)ABSTRACTWiththedevelopmentofmodernmarkets,salarylevelofthemanagementinthepubliccompaniesisattractingmoreandmoreattention.Theexposureofsky-highco
2、mpensationinPingancompanyoccurredin2008pushedthecompensationissueofthemanagementtotheforefront.Duringthesameperiod,themarketvalueofAshareofPinganshrankdramaticallymadepeoplesuspecttherationalityofexecutivecompensation.Thefinancialcrisisfollowedthatlea
3、dtoawiderscopeofvoiceofsuspicion.Executivecompensationproblemoriginatedfromseparationoftworightsinmoderncorporations.Becauseoftheseparationofownershipandmanagement,therearesomebarriersbetweentheexecutiveandtheowner,likeconflictofgoals,informationasymm
4、etryandsoon,whichcauseseriousagentproblems.Theexecutivecompensationisareallyimportanttooltoenhancethegovernmentlevelofacompanyanditisalwaysseenasaneffectivemethodtoreduceagentcostandthehotspotinthescopeofacademiccircles.Withthepublishmentof“”，””compen
5、sationwithoperatingperformanceisanappropriateandreasonablechoice.Fromanotherperspectivewecanseethat,comparedtosomecompanieswithweakinternalcontrolmechanism,themanagerswhoseself-interestbehaviorareconstrainedwouldmakeuseoftheirinfluencetodevotetoincrea
6、singtheexecutivecompensation-performancesensitivity.Basedonaboveassumption,thisarticlecombinestheempiricalresearchmethodwiththetheoreticalanalysismethod,andstudiestheinfluentialdegreeofinternalcontrolqualitybringtotheexecutivecompensation-performances
7、ensitivity.Thisarticleconcludessixparts:Thefirstpart,Introduction.Firstly,thispartconcludesresearchbackground,researchmeaningandresearchcontents.Then,thispartillustratestheresearchmethodanddrawsouttheresearchframediagram.Lastly,thispartpointsoutthepos
8、siblebreakthroughsofthisarticle.Thesecondpart,theliteraturereview.Thispartstatesrespectivelyaboutrelativestudyaboutcorrelationbetweenexecutivecompensationandcorporatebusinessperformance,executivecompensation-performancesensitivity'sinfluential
