公司治理与内部控制质量关系研究
发布时间：2018-07-22 10:46
【摘要】：内部控制能够有效降低企业的风险,对企业的长期发展至关重要。公司治理是内部控制质量的重要影响因素,本文采用案例研究与比较分析相结合的研究方法进行分析,对案例公司哈药集团和振兴生化的公司治理情况及其对内部控制质量的影响进行了比较分析,从而对公司治理各个要素对内部控制质量的影响进行了较为系统的研究。本文首先对公司治理和内部控制的国内外相关研究文献进行梳理和总结,之后论述了委托代理理论、管家理论、利益相关者理论。在阐述了美国和中国内部控制制度的发展历程之后,从审计委员会、董事会和CEO三个方面对公司治理如何影响内部控制质量进行了理论分析。接着采用双案例对比分析的方法,对两个案例公司从审计委员会、董事会和CEO的各个特征要素与内部控制质量之间的关系,进行了考察和验证。为完善公司治理结构,发挥审计委员会监督功能,提高董事独立性、专业胜任能力以及勤勉性,CEO的任职能力,从而改善内部控制环境和提高内部控制质量提供了案例证据,对现实也具有一定的指导意义。
[Abstract]:Internal control can effectively reduce the risk of enterprises, and is very important to the long-term development of enterprises. Corporate governance is an important factor affecting the quality of internal control. This paper makes a comparative analysis on the corporate governance of Harbin Pharmaceutical Group and vitalizing Biochemistry and its influence on the quality of internal control, and makes a systematic study on the influence of each element of corporate governance on the quality of internal control. This paper firstly reviews and summarizes the literature on corporate governance and internal control at home and abroad, and then discusses the principal-agent theory, steward theory and stakeholder theory. After expounding the development course of internal control system in America and China, this paper makes a theoretical analysis on how corporate governance affects the quality of internal control from three aspects: audit committee, board of directors and CEO. Then the relationship between each characteristic factor of audit committee, board of directors and CEO and the quality of internal control is investigated and verified by using the method of double case comparative analysis. In order to perfect the corporate governance structure, give play to the audit committee's supervisory function, improve the director's independence, professional competence and diligent CEO's ability to hold office, and improve the internal control environment and improve the internal control quality, this paper provides case evidence for the improvement of the internal control environment and the quality of the internal control. Also has certain guiding significance to the reality.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7;F271
本文编号：2137188
[Abstract]:Internal control can effectively reduce the risk of enterprises, and is very important to the long-term development of enterprises. Corporate governance is an important factor affecting the quality of internal control. This paper makes a comparative analysis on the corporate governance of Harbin Pharmaceutical Group and vitalizing Biochemistry and its influence on the quality of internal control, and makes a systematic study on the influence of each element of corporate governance on the quality of internal control. This paper firstly reviews and summarizes the literature on corporate governance and internal control at home and abroad, and then discusses the principal-agent theory, steward theory and stakeholder theory. After expounding the development course of internal control system in America and China, this paper makes a theoretical analysis on how corporate governance affects the quality of internal control from three aspects: audit committee, board of directors and CEO. Then the relationship between each characteristic factor of audit committee, board of directors and CEO and the quality of internal control is investigated and verified by using the method of double case comparative analysis. In order to perfect the corporate governance structure, give play to the audit committee's supervisory function, improve the director's independence, professional competence and diligent CEO's ability to hold office, and improve the internal control environment and improve the internal control quality, this paper provides case evidence for the improvement of the internal control environment and the quality of the internal control. Also has certain guiding significance to the reality.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7;F271
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