中文摘要：

五部委联合发布的《企业内部控制配套指引》于2010年开始实施。选取2011～2012年我国沪市A股上市公司作为研究样本，运用多元回归模型，从实证分析角度考察内部控制重大缺陷披露及整改对首席财务官（CFO）薪酬的影响。研究表明：内部控制重大缺陷披露与公司CFO薪酬变化呈负相关，其中，相对于管理监督力度不强的公司，监管强度高的公司制定CFO薪酬更为严格，两者的相关关系更显著；同时，公司披露的内部控制重大缺陷在后续得到整改后，CFO薪酬有所改善，且在监管强度高的公司中更为显著，即内部控制重大缺陷整改与CFO薪酬呈正相关。因此，上市公司在制定CFO薪酬时，不仅应考虑财务方面的因素，更要重视内部控制重大缺陷这一非财务因素，同时要进一步加强公司管理监督，以促进合理薪酬的制定。

英文摘要：

Enterprise Internal Control Matching Guidance was published by five ministries and commissions in 2010. A-share listed companies in Shanghai Stock Exchange from 2011 to 2012 are choosed as observations and multivariate regression model is adopted to study the impact of disclosure and remediation of internal control material weakness（ICMW） on CFO compensation. The regression result shows that：disclosure of ICMW is negatively correlated with CFO compensation chan- ges. Companies with stricter regulation and supervisory tend to have more rigorous remuneration policy ,in which companies, the relationship between disclosure of ICMW and CFO compensation is more significant. Meanwhile, after remediation of ICMW, CFO compensation has improved, which is more significant in companies with stricter regulation and supervisory, indicating that remediation of ICMW is positively correlated with CFO compensation. Therefore, when developing CFO compensation strategies,listed companies should take into considerations both the financial factors and non-financial factors like ICMW,and further strengthen the companies＇ regulation and supervisory in order to facilitate the development of reasonable compensation.