本文選題：公司治理 + 內(nèi)控�。� 參考：《湖北大學(xué)》2014年碩士論文

【摘要】：內(nèi)控是現(xiàn)代公司制度最基本的管理方法,是企業(yè)可持續(xù)發(fā)展的有力保證。然而近年來國內(nèi)外公司舞弊丑聞不斷曝光,暴露出內(nèi)控的諸多問題,引發(fā)世界各國對企業(yè)內(nèi)控制度的反思,也引起我國政府的重視。2008年6月,財政部等五部委聯(lián)合頒布了《企業(yè)內(nèi)控基本規(guī)范》,與隨后頒布的三個指引共同構(gòu)成了具有我國特色的內(nèi)控“1+3”理論體系。 本研究以《企業(yè)內(nèi)控基本規(guī)范》所規(guī)定的內(nèi)控五項目標(biāo)為基礎(chǔ),對我國金融類上市公司的治理結(jié)構(gòu)和內(nèi)控有效性進行分析,以內(nèi)控的執(zhí)行效果為分析標(biāo)準(zhǔn),構(gòu)建內(nèi)控有效性指數(shù),然后從實證上研究股東大會和董事會的治理機制、總經(jīng)理的報酬激勵機制及約束機制等幾個方面對內(nèi)控整體有效性及其五項目標(biāo)有效性的影響。通過對33家金融類上市公司數(shù)據(jù)的分析,本研究得出結(jié)論：董事會會議召開次數(shù)并不能對內(nèi)控的有效性起到積極作用,反而會阻礙內(nèi)控制度的執(zhí)行的持續(xù)性與有效性；公司規(guī)模越大,管理層級通常會相應(yīng)增多,增加了管理難度,內(nèi)控的執(zhí)行效率降低,從而影響內(nèi)控的有效性；成長性越好的公司,內(nèi)部制度的執(zhí)行情況通常越好,公司的內(nèi)控的有效性也得到了更好的體現(xiàn)。 本研究采用實證分析研究方法,目的在于通過分析金融類上市公司內(nèi)控的有效性與其公司治理之間的關(guān)系,尋求完善公司內(nèi)控制度的有效途徑。 我國學(xué)者對公司內(nèi)控和公司治理關(guān)系的研究大多屬于規(guī)范性研究,相關(guān)的實證研究不多,而在已有的實證研究中,內(nèi)控有效性變量大多選取單一的內(nèi)控要素,由于內(nèi)控要素是相互聯(lián)系的整體,要素的簡單加總未必能代表內(nèi)控制度的整體有效性。因此,本研究以內(nèi)控的執(zhí)行效果的強弱為權(quán)重,構(gòu)建內(nèi)控有效性指數(shù),能夠更加有效地衡量公司治理情況對內(nèi)控有效性的影響。
[Abstract]:Internal control is the most basic management method of modern company system and the guarantee of sustainable development of enterprises. However, in recent years, corporate fraud scandals at home and abroad have been exposed, exposing many problems of internal control, causing the reflection of the internal control system of enterprises all over the world, and also attracting the attention of our government. The Ministry of Finance and other five ministries and commissions jointly promulgated the basic norms of Enterprise Internal Control, which, together with the three guidelines issued subsequently, constituted a theoretical system of Internal Control "13" with Chinese characteristics. Based on the five objectives of internal control stipulated in the basic Code of Internal Control of Enterprises, this study analyzes the governance structure and the effectiveness of internal control of listed financial companies in China, and takes the implementation effect of internal control as the analysis standard. This paper constructs the index of internal control effectiveness, and then empirically studies the influence of the governance mechanism of shareholders' general meeting and board of directors, the reward incentive mechanism of general manager and the restraint mechanism on the overall effectiveness of internal control and its five objectives. By analyzing the data of 33 financial listed companies, this study concludes that the number of board meetings can not play a positive role in the effectiveness of internal control, but will hinder the sustainability and effectiveness of the implementation of internal control system; The larger the size of the company, the more the level of management usually increases, which increases the difficulty of management and reduces the efficiency of the implementation of internal control, thus affecting the effectiveness of internal control. The better the growth, the better the implementation of internal system. The effectiveness of the company's internal control has also been better reflected. The purpose of this study is to find an effective way to perfect the internal control system of financial listed companies by analyzing the relationship between the effectiveness of internal control and their corporate governance. Most of the researches on the relationship between corporate internal control and corporate governance are normative, but there are few empirical studies. In the existing empirical research, most of the internal control effectiveness variables select a single internal control factor. Because the internal control elements are interrelated, the simple sum of the elements may not represent the overall effectiveness of the internal control system. Therefore, this study takes the implementation effect of internal control as the weight and constructs the index of internal control effectiveness, which can more effectively measure the influence of corporate governance on the effectiveness of internal control.
【學(xué)位授予單位】：湖北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F271;F830.42;F832.39

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