基于公司治理的内部控制
12000字
摘要 内部控制，是指单位为了实现其经营目标，保护资产的安全完整，保证会计信息资料的正确可靠，确保经营方针的贯彻执行，保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手段与措施的譆@啤９局卫硎窃谧什腥ㄓ刖ǚ掷氲那榭鱿拢ü啥蠡帷⒍禄帷⒓嗍禄帷⒕砣说茸橹沟纳柚眉耙幌盗邢嘤Φ闹贫劝才偶芄构靖飨罡呒豆芾碇涞囊恢种坪夤叵悼蚣埽婕爸富印⒖刂啤⒓だ确矫娴幕疃９ィ颐窃谀诓靠刂剖亲苁谴酉低衬诓康南嗷デＶ啤⑾嗷ゼ喽郊跋嗷ジ春说裙ぷ鞒绦蛏涎罢以颍挥谐浞忠馐兜侥诓靠刂坪凸局卫斫峁瓜嗷ネ呀谝约肮局卫斫峁贡旧泶嬖诘娜毕菟贾碌哪诓靠刂剖О艿奈侍狻Ｊ导噬希绻挥型晟频墓局卫斫峁辜捌溆肽诓靠刂频挠行谓樱词故茄厦堋⒔∪哪诓靠刂埔埠苣讶〉迷て诘目刂瞥尚АＲ虼耍舜痈瓷鲜凳┯行У哪诓靠刂疲匦虢诓靠刂朴牍局卫硐嘟岷稀Ⅻbr>本文首先陈述了公司治理与内部控制的理论基础，并介绍了二者之间的关系；其次通过对巨人集团的案例分析，分析了我国上市公司内部控制存在的问题及其成因；最后提出了在公司治理视角下完善我国上市公司内部控制系统的对策。
关键词：内部控制 公司治理 董事会
Internal Control based on Corporate Governance
Abstract Internal control, is refers to the unit to achieve its business objectives, to protect the security and integrity of assets, and ensure that the accounting information correct and reliable, ensure the business policy implementation, ensure the business activities of the economy, efficiency and effectiveness in the internal to self adjust, constraint, planning, eva luation and control of a a series of methods, means and measures. Corporate governance is the separation of ownership and management rights in assets under the condition, the general meeting of shareholders, board of directors, supervisors, managers and other organizational settings and a series of corresponding system arrangement of a check and balance relation between the company's senior management framework architecture, it relate to command, control, incentive and other activities.In the past, we always look for the reason from the procedure of mutual check, mutual supervision, and mutual double check of internal control system when the internal control system does not work well, and not fully realize the problems of internal control failure which were caused by the disjunction of internal control and corporate governance structure and inner defect of corporate governance structure. As a result, internal control must combine with corporate governance structure to carry out internal control effectively.
This article firstly introduces the corporate governance and internal control theory,and on this basis,describes the relationship between the two; Secondly through case analysis of the giant group, analyzes the problems of internal control of listed companies in our country and its causes; Finally put forward in the perspective of corporate governance countermeasures of perfecting our country's listed company's internal control system.
Key words Internal Control ,Corporate Governance, Board of Director
目 录
引 言 1
第一章 公司治理和内部控制相关理论 2
1.1公司治理理论概述 2
1.1.1公司治理的内涵 2
1.1.2公司治理的内容 2
1.2内部控制理论概述 3
1.2.1内部控制的内涵 3
1.2.2内部控制的要素 3
1.3公司治理和内部控制关系分析 4
1.3.1公司治理和内部控制的联系 4
1.3.2公司治理和内部控制的区别 5
第二章 巨人集团内部控制的案例 6
2.1巨人集团内部控制案例主要内容 6
2.2巨人集团内部控制存在的问题 7
2.2.1 战略与经营目标确定不合理 7
2.2.2 风险控制与监督机制的缺乏 7
2.2.3 信息与沟通的欠缺 8
第三章 公司治理视角下的内部控制失效原因分析 9
3.1 股权结构不合理 9
3.2 董事会功能丧失 9
3.3 监事会监督不力 9
3.4 缺乏内部控制意识 10
第四章 公司治理视角下完善企业内部控制的对策 10
4.1从股权结构层面完善内部控制 10
4.1.1建立适合我国国情的适度集中的股权结构 10
4.1.2引进机构投资者 11
4.2从董事会层面完善内部控制 11
4.2.1完善独立董事制度 11
4.2.2强化董事会下属各专业委员会职能 12
4.3从监事会层面完善内部控制 12
4.4加强企业内部控制文化培训 13
参考文献 14
致 谢 16
