中文摘要：

利用厦门大学内控课题组构建的企业内部控制指数，本文实证考察了内部控制质量对企业高管薪酬契约的影响。研究结果发现，企业内部控制质量越好，企业高管的薪酬-业绩敏感性越高，企业高管的薪酬粘性越低。进一步的分析发现，内部控制质量对企业高管薪酬契约的影响在国有控股的公司以及产品竞争比较激烈的行业表现得更为显著。此外，内部控制质量对公司高管薪酬的影响主要体现为内部环境、控制活动以及信息与沟通等三个方面。本文的研究结论表明企业的内部控制质量对公司的高管薪酬的契约有重要的影响，但这种影响会受到制度环境包括公司的产权性质和所处的行业因素的制约。因此，要提高企业高管薪酬契约的有效性，必须改善企业的内部控制质量，同时需要完善相关的制度环境。

英文摘要：

This paper investigates the effect of internal control quality on corporate top executive compensation using the internal control index developed by a research team fromXiamen University as our proxy for internal control quality. We find that the better of internal control quality,the higher of sensitivity between corporate top executive compensation and corporate performance, and the lower of top executive compensations＇ sticky. Further studies show that the effect of internal control quality on corporate top executive compensation is only effective in state-owned enterprises, regions where the intervention of government on enterprises is small and industries that product market competition is fierce. So, it is important to heighten corporate internal control quality and improve institutional environment to validity of top executive compensation in corporate governance.