The Empirical Reserch On The Impact Of The Chinese Listed Companies’ CFO Characteristics On The Quality Of Internal Control

CFO in listed companies is the most important, one of the top management positions in the most valuable, holds the business of the nervous system(financial information) and blood(cash resources). This article will feature the CFO(gender, age, salary, whether shares, whether as director, education, term limits, the number of part-time, etc.) and internal control quality linked analysis to verify the correlation between the two, in order to find ways to improve listed companies One path internal quality.In determining the quality of the CFO and internal control concepts based on the use of agency theory, corporate governance theory, human capital theory, incentive theory analysis of correlation between the two; select CFO of gender, age, salary, whether shares, whether as a director term limits, education, part-time as an explanatory variable, using descriptive statistics, linear regression analysis, systems analysis, normative research and empirical research, methods of analysis to verify the correlation between the two. Paper model from an empirical point of view, the use of multiple linear regression analysis to SPSS data processing tools to verify the correlation between the two, the study found: CFO salaries holdings, part-time, term limits, education, age and internal quality was significant positive correlation. Among them, pay the most obvious proof of this salary as the most common and most effective incentives played a very important role, the higher the salary, the more efforts to promote the CFO job, which will help improve the quality of internal control of listed companies. And sex, as a director and a negative correlation between the quality of internal control, but significantly very weak, probably due to these features represent their personal qualities, does not mean that its influence on the company’s role. According to empirical results by improving the CFO salary incentive mechanism, deepen the CFO shareholding incentives, carefully chosen CFO to the board’s recommendations.