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An Empirical Study of the family of listed companies in China governance structure of the internal control

Author: ZuoZuo
Tutor: ChenXingShu
School: Chongqing Technology and Business University
Course: Accounting
Keywords: Family of listed companies Corporate governance structure Internal control
CLC: F276.5
Type: Master's thesis
Year: 2011
Downloads: 50
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Among the 200 years of history, family company has grown much stronger from appearance to development, it plays an important role in the development of the global economy and always has an important effect on the process of national economic development. In China, the family company is showing an overall scale from small to big, from weak to strong effect, from slowly varying to rapid development trend, it acts as an important part increasingly significant to the economic and social development. However, there are some problems in the development of present family company, such as ownership structure is irrational, nepotism, dominance and so on, which seriously affected the development of family business, the root cause is that corporate governance structures of family company are unique, impacting the internal control, resulting in the internal control mechanism emptiness, weakening supervision. If these problems do not be solved well, it will affect the overall efficiency of family businesses and become a major constraint which leads to family businesses failing. Therefore, family company as the object of empirical analysis is important to family business survival and development.The paper uses combination of qualitative and quantitative research methods, introduces the based corporate governance structure theory of the family company, proposes the cases about ownership structure, board of directors and supervisors which affect the internal control, identifies the sample and the indicator variables, and then makes an empirical analysis among the family of listed companies in 2007–2009. In the empirical study, first use factor analysis variables to analyze internal control, get all the family composite score of internal control of listed companies, and then describe the comprehensive evaluation of family structure of listed companies and internal control analysis, and carry out on both correlation analysis and multiple linear regression analysis, obtain empirical results, then based on the final results of the analysis, put forward some suggestions.The main research results are the following: the largest shareholder’s ownership percentage of family of listed companies is negatively correlated with the efficiency of internal controls; board size is positively related to the efficiency of internal controls; the proportion of independent directors is positively related to internal control efficiency; chairman of the board as a general manager is a negative correlation with the efficiency of internal controls; setting the audit committee is associated with the efficiency of internal controls; supervisory board size is positively related to the efficiency of internal controls; supervisory board is positively related to the efficiency of internal control.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > The private sector
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