内部控制视角下的公司治理结构研究

发布时间：2018-06-02 12:56

本文选题：内部控制 + 公司治理结构　；参考：《兰州大学》2010年硕士论文

【摘要】： 内部控制是企业为实现既定的生产经营目标而在内部建立并实施的各种控制措施、手续、程序、方法等所形成的控制机制。公司治理结构是指股东、董事会、监事会、经理层之间形成的权责分配、激励与约束、权力制衡关系,二者关系密切。2005年10月11日中共十六届五中全会通过的《中共中央关于制定国民经济和社会发展第十一个五年规划的建议》明确提出,今后5年企业改革的重点是完善公司治理与内部控制,“加快国有大型企业股份制改革,完善公司治理结构”,“完善金融机构的公司治理结构,加强内控机制建设”等。完善的公司治理结构和内部控制是提高企业经营效率和持续生存能力的重要途径。本文首先介绍了目前学界对内部控制以及公司治理结构相关内容的探讨,通过对相关理论、观点的介绍和分析,围绕内部控制与公司治理结构的关系,提出了完善的公司治理结构是内部控制有效实施的前提这一观点。重点研究如何完善公司治理结构,创造良好的制度环境,从而构建适合公司的内部控制制度。其次在对我国当前公司治理结构的现状以及引发的问题进行剖析的基础上,全面阐述了完善我国公司治理结构的制度设想。
[Abstract]:Internal control is the control mechanism formed by various control measures, procedures, methods and so on, which are set up and implemented by enterprises in order to achieve the established production and management objectives. The corporate governance structure refers to the distribution of powers and responsibilities, incentives and constraints, power checks and balances formed among shareholders, boards of directors, supervisory boards and managers. The CPC Central Committee's proposal on formulating the 11th Five-Year Plan for National Economic and Social Development, adopted by the Fifth Plenary session of the 16th CPC Central Committee on October 11, 2005, is clearly put forward. The key points of enterprise reform in the next five years are to perfect corporate governance and internal control, to "accelerate the reform of the shareholding system of large state-owned enterprises and to perfect the corporate governance structure", "to perfect the corporate governance structure of financial institutions and to strengthen the construction of internal control mechanisms". Perfect corporate governance structure and internal control is an important way to improve the efficiency and sustainable survival of enterprises. This article first introduces the academic circles to the internal control and the corporate governance structure related content discussion, through the correlation theory, the viewpoint introduction and the analysis, revolves the internal control and the corporate governance structure relations, Put forward the view that perfect corporate governance structure is the premise of effective implementation of internal control. Focus on how to improve the corporate governance structure, create a good institutional environment, so as to build a suitable internal control system. Secondly, on the basis of the analysis of the current situation and the problems caused by the corporate governance structure in our country, the institutional assumption of perfecting the corporate governance structure of our country is expounded comprehensively.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91;F276.6

【引证文献】