本文選題：媒體監(jiān)督 + 內(nèi)部控制　； 參考：《天津財經(jīng)大學》2016年碩士論文

【摘要】：兩權(quán)分離使得公司治理成為當前學術(shù)界的熱點話題。管理層在職消費作為公司治理問題是指管理層利用自己對公司的實際控制權(quán),在企業(yè)運營過程中以職務(wù)之便而過度利己,在增加代理成本的同時損害了股東和企業(yè)利益。此外,由于在職消費披露的非強制性,計量難度大,這也為管理層在職消費提供了條件。企業(yè)高管在職消費既具備動機又具備條件,使其成為了現(xiàn)代公司治理中的燙手山芋。針對這個問題,學術(shù)界也展開了熱烈的討論,探究對這個普遍存在的問題的解決之道。目前的學術(shù)研究主要集中在法律和制度層面,但是由于我國法律和制度尚處于建設(shè)中,有相當一部分并不完善,因此完全依賴法律和制度來解決管理層的在職消費并非明智之舉。新世紀以來科技進步帶來了媒體行業(yè)的蓬勃發(fā)展,媒體在現(xiàn)代公司治理中發(fā)揮的積極作用引起了公眾和學者的廣泛關(guān)注,這也為我們解決管理層在職消費問題提供了新的思路。此外,為了研究問題的全面性,本文還研究了公司內(nèi)部治理機制對在職消費的影響。從外部治理機制和內(nèi)部治理機制兩個方面探討了管理層在職消費,并為問題的解決提出了建設(shè)性的建議。在充分了解當前的經(jīng)濟環(huán)境和研究背景的前提下,本文首先梳理了目前學者們的研究成果,分析當前針對該問題研究的缺口,總結(jié)本文的研究意義。然后對相關(guān)理論概念和理論基礎(chǔ)加以闡述,選取2010-2014年度A股上市公司作為研究樣本,進行實證分析,綜合運用多種統(tǒng)計學方法,例如描述性統(tǒng)計、回歸分析、穩(wěn)健性檢驗等,驗證了媒體監(jiān)督、內(nèi)部控制機制能有效抑制國有上市公司高管超額在職消費的研究假設(shè)。并得出本文的結(jié)論,對相關(guān)問題的解決提出建議。
[Abstract]:The separation of two rights makes corporate governance a hot topic in current academic circles. As a corporate governance problem, management on-the-job consumption refers to the management taking advantage of their actual control over the company and taking advantage of their position in the course of business operation, thus increasing the agency cost and harming the interests of shareholders and enterprises at the same time. In addition, due to the non-mandatory disclosure of on-the-job consumption, it is difficult to measure, which also provides conditions for the management of on-the-job consumption. Corporate executives'on-job consumption has both motivation and conditions, making it a hot potato in modern corporate governance. In response to this problem, the academic community also launched a heated discussion to explore the solution to this widespread problem. At present, academic research is mainly focused on the level of law and system. However, due to the fact that China's laws and systems are still under construction, some of them are not perfect. So it is not wise to rely solely on laws and institutions to address management's spending on the job. Since the new century, the progress of science and technology has brought about the vigorous development of the media industry, and the positive role of the media in the modern corporate governance has aroused the widespread concern of the public and scholars, which also provides a new way of thinking for us to solve the problem of management's in-service consumption. In addition, in order to study the comprehensiveness of the problem, this paper also studies the influence of corporate internal governance mechanism on on-the-job consumption. This paper probes into the management's in-service consumption from two aspects of external governance mechanism and internal governance mechanism, and puts forward constructive suggestions for solving the problem. On the premise of fully understanding the current economic environment and research background, this paper firstly combs the current research results of scholars, analyzes the gaps in the current research on this issue, and summarizes the significance of this paper. Then the related theoretical concepts and theoretical basis are expounded, A shares listed companies in 2010-2014 are selected as the research samples, and empirical analysis is carried out, and comprehensive use of various statistical methods, such as descriptive statistics, regression analysis, robustness test, etc. It verifies the hypothesis that the media supervision and internal control mechanism can effectively restrain the over-on-the-job consumption of senior executives in state-owned listed companies. And draw the conclusion of this paper, and put forward some suggestions to solve the related problems.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F275;F832.51

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