Empirical Research On The Influence Of The CEO Preference To The Effectiveness Of Internal Control

Enterprise internal control system is composed of enterprise management, governance and other personnel to design and implement policies and procedures. Therefore, the validity of internal control includes two aspects: design and implementation. Executives in the design and execution is of vital significance, especially the CEO of the enterprise. As the daily affairs of the whole enterprise ultimately responsible party, the CEO in the enterprise has the highest executive power, the personal quality is closely related to the enterprise internal control effectiveness.This article mainly from two aspects:theoretical and empirical analysis. In the theoretical part, this article includes domestic and overseas research results and relative CEO preferences and internal control theory, defining the effectiveness of internal control, theoretically CEO preference impact on internal control effectiveness are obtained. In the empirical part, this paper uses the descriptive statistics and regression analysis method, empirical hypothesis first, then by building model, selection of data analysis, the final conclusion.The empirical study results show that the CEO age, tenure, salary and internal control effectiveness was significantly positive correlation; Relationship between CEO and internal control effectiveness were positively related, but not significantly; CEO replacement, part-time and the joining together of two position and internal control effectiveness has significant negative correlation relationship.