| With the continuous development of social culture,women gradually enter the workplace.The voice of equality between men and women is getting higher and higher,and women’s self-consciousness is also more and more intense.In modern life,with the same effort to pay men,women will also be recognized and the corresponding return,they are no longer confined to fuel life,but can realize their own value in the social platform.In recent years,the proportion of women members in the world top 500 enterprises has increased year by year,and the value of women members has been gradually recognized in the company’s management activities.Therefore,from the point of the female managers,this paper empirically studies the influence of women’s entry into the management level on the internal control of the company.This paper is divided into two layers: the first layer is the construction of the model of female management members accounted for the relationship with internal control effectiveness,to verify the female executives can indeed improve the effectiveness of internal control;the second layer from the female managers’ age,education background and term point of view to study the female managers’ characteristics and internal control effectiveness.This paper selects the data of the listed companies of A shares for 2014-2016 years.After eliminating the data that does not meet the conditions,the final 3121 values are selected.Management intensity according to the proportion of female executives as explanatory variables,the number of board meetings on behalf of the mediator,the internal control index as the explanatory variables,the size of the board of directors,executive scale,asset size,asset liability ratio,net assets yield,executive compensation,two jobs as the control variables,using descriptive statistical analysis,Pearson correlation analysis and linear regression analysis.The results show that: one is the female executives involved in the internal control can effectively improve the effectiveness of internal control;two is the female executives in can strengthen the management strength of the board of directors;the three is to manage the strength index in the management of women members accounted for the company’s internal control and some intermediary effect exists in the validity of;four is senior women and education background the effectiveness of internal control is significantly positive;five is the senior women’s age characteristic and the effectiveness of internal control,negative working time is related,but not significant.The innovation of this paper: first,the innovation of research perspective,the female management members accounted for the entry point for the study of internal control,full of theoretical and practical significance;second,innovation research steps,the empirical analysis is divided into two levels,the first is to value the proportion of female executives is the empirical research of self variables,secondly in the former on the basis of the research on the relationship between female executives characteristics and internal control;third,innovation intermediary variables,combined with previous studies,the management strength as an intermediary variable,to verify whether the female executives through the mediating effect to influence the effectiveness of internal control.Taking Shanghai and Shenzhen listed companies as the research samples,this paper provides a reference for the research of the proportion of women members and the effectiveness of internal control in management,and enriches the existing analysis framework of the current echelon theory.Finally,based on the situation of the female members in the management of our country,some suggestions are put forward to optimize the corporate governance structure and enhance the effectiveness of internal control. |
