1高管薪酬、管理层权力、内部控制摘要从二十世纪以来，伴随着信息技术的发展，越来越多的财务会计舞弊丑闻被媒体暴露了出来，并且很多公司也因为财务会计舞弊之类的事件而破产倒闭。为了杜绝这些为财务会计舞弊之类的事件必须加强对于高管薪酬、管理层权力、内部控制三者关系的研究。本文中主要的结构如下：首先第一章简介研究背景以及研究意义，然后对于高管薪酬、管理层权力、内部控制国内外研究现状进行了探讨。接着第二章对于高管薪酬、管理层权力、内部控制的一些基础知识进行了了解，比如管理层权力的概念、内部控制的概念、两权分离、信息不对称、高管薪酬水平等的基础知识做了相关研究。然后第三章对于高管薪酬、管理层权力、内部控制的研究的变量做了介绍，以及高管薪酬、管理层权力、内部控制的研究假设做了介绍，并且对于二种假设分别建立了不同的模型。最后第四章基于这些的基础上，本文通过了具体的实证分析，进行了具体的分析。关键词：高管薪酬管理层权力内部控制实证研究2AbstractSincethetwentiethcentury,withthedevelopmentofinformationtechnology,moreandmorefinancialaccountingfraudscandalshavebeenexposedbythemedia,andmanycompanieshavegonebankruptbecauseofsuchincidentsasfinancialaccountingfraud.Inordertoeliminatesuchincidentsasfinancialaccountingfraud,itisnecessarytostrengthentheresearchontherelationshipamongexecutivecompensation,managementpowerandinternalcontrol.Themainstructureofthispaperisasfollows:Firstly,thefirstchapterstartsfromtheresearchbackgroundofexecutivecompensation,managementpower,internalcontrolandthesignificanceofexecutivecompensation,managementpowerandinternalcontrol,andthendiscussestheresearchstatusofexecutivecompensation,managementpowerandinternalcontrolathomeandabroad.Thenthesecondchapterisaboutthebasicknowledgeofexecutivecompensation,executivepowerandinternalcontrol,suchastheconceptofexecutivepower,theconceptofinternalcontrol,theseparationoftwopowers,informationasymmetry,executivecompensationlevelandsoon.Thenthethirdchapterintroducesthevariablesofexecutivecompensation,managementpowerandinternalcontrol,aswellastheresearchhypothesisofexecutivecompensation,managementpowerandinternalcontrol,andestablishesdifferentmodelsforthetwohypotheses.Finally,onthebasisofthese,thefourthchapterprovesthecorrectnessoftheprevioushypothesisthroughspecificempiricalanalysis.Keywords:executivecompensation,managementpower,internalcontrol,empiricalresearch3目录..................................................................................................................3..........................................................................................................5..................................................................................................5......................................................................................5..........................................................................................5..............................................................................................6......................................................................................................7..............................................................................................7..........................................................................................7......................................................................................................8..........................................................................................................9.......
