高管特征对企业内部控制质量的影响以人民同泰为例

——以人民同泰为例

中图分类号：F230 文献标识码：A 文章编号：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年我国财政部会同多部门先后颁布了《企业内部控制基本规范》和《企业内部控制配套指引》，经过十几年时间的建设与探索，我国的企业尤其是上市企业的内部控制质量有了很大的提高。（剩余7267字）