【摘要】 董事会是企业内部控制工作的领导核心，然而董事会成员通常不能依照内部控制的专业性予以任职，亦非内部控制日常工作实施主体，却为企业内部控制构建成效承担主责。本研究基于以上矛盾，聚焦董事会（全体成员）在内部控制工作中能否实现领导能力与责任主体工作成效的关联，提出董事会“内部控制专业胜任能力”的概念和计量方法，检验其对企业内部控制构建成效，包括内部控制评价、审计、第三方指数等经济后果的影响及优化途径。研究发现：第一，董事会内部控制专业胜任能力愈强，则企业内部控制评价结果愈可能“有效”，内部控制审计结论愈可能为“标准无保留意见”，第三方评分指数愈高。第二，为缺乏内部控制专业胜任能力的董事会寻找两类提升企业内部控制构建成效的优化途径，即提高具有内部控制专业性的独立董事比率（内部咨询），或聘请更具专业性的会计师事务所从事内部控制审计工作（外部咨询）。第三，进一步研究发现：内部控制意愿（动机）在内部控制专业胜任能力与内部控制构建成效之间发挥调节效应；董事会内部控制专业胜任能力的动态变动，显著正向影响企业内部控制评分数值；董事会内部控制专业胜任能力愈强，企业绩效评价愈好，企业价值愈高。本研究为董事会领导企业内部控制工作提供有益经验证据和优化建议。更多还原

【Abstract】 The board of directors is the core of internal-control leadership of an enterprise. However, members of the board of directors, usually cannot be appointed according to internal-control professional competence, and are not main body of internal-control daily work, but take main responsibility for internal-control construction effect. Based on the contradictions above, our study focuses on whether all members of the board of directors realizes the relationship between leadership ability and internal-control work effect.First of all, we put forward the concept of “internal-control professional competence” of the board of directors, and propose a measurement method based on text analysis and machine learning. Specifically, we define the “internal-control professional competence”of the board of directors as the ability level of all members of the board of directors to engage in the work of internal control. At the same time, we put forward the technical route to confirm and measure the “internal-control professional competence” of the board of directors. The first step is to confirm and measure the “key characteristics” of the individual “internal-control professional competence” of the board of directors based on text analysis by Python. The second step is to use machine learning and Prediction methods to achieve the measurement of the “internal-control professional competence” of the board of directors. Then, we test the impact of the internal-control professional competence of the board of directors on the effectiveness of the construction of internal control,including the influence of internal-control evaluation, internal-control auditing, third-party index and other economic consequences and optimization approaches.We find that:(1) the stronger the “internal-control professional competence” of the board of directors, that is, the greater the possibility that “effective” of internal-control evaluation results or “standard unqualified opinions” of internal-control audit conclusions, and the higher the internal-control score index.(2) For the board of directors lacking “internal-control professional competence”, we find two ways to solve their problems, that is, increase the ratio of independent directors with internal-control expertise(Internal Consulting), or hire a more professional accounting firm to engage in internal-control audit work(External Consulting).(3) Further study shows that, firstly, the “internal-control willingness”(motivation) exerts a moderating effect between the “internal-control professional competence” and the internal-control construction effect. Secondly, the dynamic change of the “internal-control professional competence” of the board of directors can significantly change the internal-control score index positively. Thirdly, the stronger the “internal-control professional competence” of the board of directors, the better the performance evaluation results and the higher the value of an enterprise.The contributions of our paper are as follows: First, it puts forward the concept of “internal-control professional competence” of the board of directors and the criteria for confirmation. Second, based on text analysis and machine learning, our paper proposes a method to measure the “internal-control professional competence” of the board of directors, and verifies its positive impact on the effectiveness of internal control construction. Third, for the board of directors lacking “internal-control professional competence”, we find two effective optimization approaches to improve the effectiveness of its internal-control construction.The practical implications of our study are as follows: the general meeting of shareholders, the board of directors and the external supervision departments should actively guide all board members of enterprises to carry out professional cultivation of “internal-control professional competence”. Through regular or irregular ability improvement classes, network teaching, pilot enterprise visits and case studies, etc., the “internal-control professional competence” of board members can be improved, so as to better perform their duties in the leadership of internal control and improve work effectiveness.更多还原