本文關(guān)鍵詞：KG銀行內(nèi)部監(jiān)督機(jī)制研究　出處：《重慶理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：本文以KG銀行內(nèi)部監(jiān)督機(jī)制的研究為切入點(diǎn)，綜合并借鑒國(guó)內(nèi)外企業(yè)在公司治理結(jié)構(gòu)下的內(nèi)部監(jiān)督機(jī)制的研究經(jīng)驗(yàn)，力求找出我國(guó)國(guó)有企業(yè)公司治理中內(nèi)部監(jiān)督的不足，并解決內(nèi)部監(jiān)督法定機(jī)構(gòu)監(jiān)事會(huì)職權(quán)虛化，公司治理權(quán)力失衡；內(nèi)部監(jiān)督制度缺失，監(jiān)督執(zhí)行不力；內(nèi)部審計(jì)部門(mén)隸屬不科學(xué)，監(jiān)督效能低下；內(nèi)部監(jiān)督部門(mén)溝通不暢，未能形成全方位立體的監(jiān)督機(jī)制等問(wèn)題。 結(jié)合KG銀行的具體實(shí)際，研究委托代理機(jī)制在內(nèi)部監(jiān)督中的重要作用。擬建立以監(jiān)事會(huì)為主導(dǎo)的內(nèi)部經(jīng)濟(jì)監(jiān)督模式，創(chuàng)建高效的內(nèi)部監(jiān)督機(jī)制。并希望以小見(jiàn)大，用對(duì)KG銀行內(nèi)部監(jiān)督機(jī)制的研究成果，促進(jìn)國(guó)內(nèi)企業(yè)內(nèi)部監(jiān)督朝著規(guī)范、專(zhuān)業(yè)、科學(xué)、合理的方向發(fā)展，為構(gòu)建更加合理、科學(xué)的內(nèi)部經(jīng)濟(jì)監(jiān)督機(jī)制做出一點(diǎn)貢獻(xiàn)。主要的研究結(jié)論是： 1．充分揭示現(xiàn)行監(jiān)事會(huì)和獨(dú)立董事兩種監(jiān)督機(jī)制存在的問(wèn)題，理清二者監(jiān)督職能邊界，剖析問(wèn)題的深層次原因，提出完善國(guó)有企業(yè)內(nèi)部監(jiān)督的具體措施，從制度根源解決監(jiān)事會(huì)與獨(dú)立董事職能重疊、公司權(quán)力不均衡問(wèn)題。 2．創(chuàng)建內(nèi)部審計(jì)部門(mén)隸屬監(jiān)事會(huì)的內(nèi)部監(jiān)督模式，解決監(jiān)事會(huì)監(jiān)督滯后，信息渠道不暢通，責(zé)任機(jī)制不健全問(wèn)題。通過(guò)建立以監(jiān)事會(huì)為主導(dǎo)的內(nèi)部監(jiān)督機(jī)制，增強(qiáng)內(nèi)部監(jiān)督的獨(dú)立性、權(quán)威性和實(shí)效性。實(shí)現(xiàn)監(jiān)督合力，解決監(jiān)事會(huì)是擺設(shè)，監(jiān)督流于形式的狀況。 3．對(duì)KG銀行內(nèi)部監(jiān)督機(jī)制運(yùn)行的經(jīng)驗(yàn)進(jìn)行總結(jié)；問(wèn)題進(jìn)行揭露，，并找出其問(wèn)題發(fā)生的原因；最后對(duì)KG銀行內(nèi)部監(jiān)督機(jī)制的運(yùn)行提出自己的建議
[Abstract]:This paper takes the research of internal supervision mechanism of KG Bank as the breakthrough point, synthesizes and draws lessons from the research experience of the internal supervision mechanism of domestic and foreign enterprises under the corporate governance structure. To find out the deficiencies of internal supervision in the corporate governance of state-owned enterprises, and to resolve the power imbalance of the board of supervisors of the statutory body of internal supervision; Lack of internal supervision system and weak supervision and enforcement; The internal audit department belongs to the unscientific, the supervision efficiency is low; Internal supervision department communication is not smooth, failed to form a full-dimensional supervision mechanism and other issues. Combined with the specific practice of KG Bank, this paper studies the important role of principal-agent mechanism in internal supervision, and proposes to establish an internal economic supervision model dominated by the board of supervisors. To create an efficient internal supervision mechanism. And hope to see the whole through a small part of the KG bank internal supervision mechanism research results to promote the internal supervision of domestic enterprises towards a standardized, professional, scientific and reasonable direction. In order to build a more rational and scientific internal economic supervision mechanism, the main conclusions of the study are as follows: 1. Fully reveal the problems existing in the current supervisory mechanism of the board of supervisors and independent directors, clarify the boundaries of their supervisory functions, analyze the deep-seated causes of the problems, and put forward specific measures to improve the internal supervision of state-owned enterprises. From the root of the system, the overlapping of supervisory board and independent director's functions and the imbalance of corporate power are solved. 2. To establish the internal supervision mode of the internal audit department belonging to the board of supervisors, to solve the problem that the supervision of the board of supervisors lags behind and the information channel is not smooth. The responsibility mechanism is not perfect. By establishing the internal supervision mechanism which is dominated by the board of supervisors, the independence, authority and effectiveness of the internal supervision can be enhanced, so as to realize the resultant force of supervision and solve the problem of the board of supervisors. To supervise the state of formality. 3. Summarize the experience of the internal supervision mechanism of KG Bank; expose the problems and find out the causes of the problems; finally, put forward some suggestions on the operation of the internal supervision mechanism of KG Bank.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.3

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