A Study On The Relationship Between Internal Control And On-the-job Consumption Under Different Equity Nature

Expensive alcohol and tobacco,food and many reimbursement projects exposed,often staggering.The exposure of these events makes the job consumption into a hot topic people gossip,jumped into the focus of public opinion.In order to prevent the negative impact of corporate management on-the-job consumption is no longer continue to deepen the effective control of senior executives in-service consumption,the 2012 central finance ministry,SASAC jointly issued?The duties of the person in charge of business consumption for the strict limit?.In December 2012,the CPC Central Committee promulgated the "Eight Provisions and Six Prohibitions" on improving the working style of leadership,closely contacting the masses.After the introduction of this series of policies,the proportion of corporate jobs consumption plummeted,which led me to corporate executives in-service consumption issues were rethought.Excessive in-service consumption will not only lead to irrational waste of social wealth,but also make the image of the government damaged,will also increase the unnecessary production and operation costs,affecting business performance.Based on this background,this paper chooses the A-share listed non-financial listed companies in Shanghai and Shenzhen stock markets as the samples,and studies the restraining effect of internal control on the in-service consumption and introduces the nature of equity.First of all,through the relevant research summary to determine their own research perspective,and the principal-agent theory,management power theory to elaborate,and then define the relevant concepts based on the use of relevant research and theory,clarify the ownership system,internal control and working consumption Influence mechanism.In addition,the research hypothesis is put forward on the basis of definite influence mechanism.Finally,through the research design,to determine the research variables,empirical research and analysisThe results show that the level of on-the-job consumption of non-state-owned enterprises is higher than that of state-owned enterprises,because the quality of internal control of state-owned enterprises is obviously better than that of non-state-owned enterprises.Enterprise-based GPM-seeking job-led consumption,hidden in the self-serving consumption,it is difficult to distinguish.Owned enterprises and non-state-owned enterprises,the effect of internal control on in-service consumption is not the same because of the nature of ownership,and the internal control of non-state-owned enterprises has a better effect on the consumption inhibition.At the same time,there are inconsistencies in the regression results of many influencing factors of working consumption.For example,the effect of internal control on in-service consumption is diffeGPM due to the differences in the nature of ownership between state-owned enterprises and non-state-owned enterprises,and there are inconsistent results on the influencing factors of on-the-job consumption.In addition,the concentration of ownership in the internal control and on-the-job consumption,the results of the two companies have a consistent performance.Finally,according to the results of the study,the policy suggestions are put forward from the information disclosure of on-the-job consumption,the working consumption norms,the design of remuneration and incentive system.