天目药业公司治理结构对内部控制影响路径的研究

发布时间：2018-01-08 15:06

本文关键词：天目药业公司治理结构对内部控制影响路径的研究　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：COSO发布的2016版《全面风险管理框架的修订版》指出,"内部控制是全面风险管理不可分割的一个重要子集。"这进一步深化了对内部控制的研究,彰显了内部控制在全面风险管理乃至上市公司的经营发展中的重要地位。简单地说,内部控制能够保证上市公司的生产和经营活动的正常运行,保护公司财产的安全完整,提高上市公司会计信息的真实性和可靠性,并为审计工作奠定良好的基础。深入分析近年来我国存在财务问题的上市公司,其根源很多都可归结于薄弱的内部控制。学术界对内部控制的研究角度各异,其中从公司治理结构的角度看,治理结构不仅是内部控制五要素之一——内部环境的重要内容,而且也会通过作用于其他四个要素来对内部控制产生重要影响。从上市公司治理结构出发,研究治理结构对内部控制的影响路径,是一个很好的突破口。天目药业在分析公司治理结构对内部控制产生的影响方面具有代表意义。虽然其早期盛名远扬,但是在2006年后逐渐暴露出经营活动无效率、被出具非标准审计意见、多次违法违规以及战略目标不稳定等内部控制方面的问题,严重影响了其生产经营。深入探究可发现,混乱的公司治理结构是导致天目药业内控问题频发的根源。本文将首先对已有文献进行归纳和梳理,列明公司治理结构与内部控制的理论基础,并做了公司治理结构对内部控制的影响路径的理论分析。然后以天目药业为案例研究对象,列举混乱的治理结构对其内部控制破坏的具体表现,深刻剖析该影响路径,最后从公司治理结构的视角对天目药业的内部控制建设提出了针对性建议。通过对天目药业的案例分析,本文主要得出了如下三点结论:第一,内部控制制度设计或者执行不力会影响上市公司经营、报告、合规以及战略四大目标的实现;第二,公司治理结构会从所有者、董事会、监事会以及经理层四个方面通过作用于内部控制五要素进而对内部控制产生影响,路径鲜明;第三,完善公司的治理结构是构建科学有效的内部控制系统的必要条件。得出结论后,论文也从公司治理结构的视角为一般上市公司内部控制系统的完善提出了建设性意见。本文创新点在于,一方面以具体上市公司实际存在的内部控制问题为分析对象,采用案例研究方法,强化了研究内容的针对性和结论建议的实践性。另一方面,从公司治理结构的视角剖析上市公司内部控制问题产生的原因,探索公司治理结构对内部控制的影响路径,视角独特,是对内部控制研究内容的丰富。
[Abstract]:A comprehensive risk management framework version 2016 released a revised version of < COSO > "pointed out that the internal control is an important subset of the overall risk management inseparable." this further deepen the study of internal control, highlighting the comprehensive risk management and internal control in the listed company's important position in the development of the camp. To say that the internal control can ensure the normal operation of the listed company's production and business activities of the company, to protect the safety and integrity of the property, improve the authenticity and reliability of accounting information of listed companies, and lay a good foundation for the in-depth analysis of audit work. In recent years China's financial problems in the listed company, its roots can be attributed a lot in the weak internal control. The academic research on the perspective of internal control is different, which from the perspective of corporate governance structure, governance structure is not only one of the five elements of internal control: An important part of environment, but also by acting on the other four factors have important influence to internal control. From the perspective of the governance structure of listed companies, research on the governance structure of the internal control of the path, is a very good breakthrough. Tianmu pharmaceutical in the analysis of corporate governance structure on the influence of representative internal control. Although the early fame, but in 2006 after gradually exposed the efficiency of business activities, non-standard audit opinions issued, many illegal and strategic objectives of unstable internal control problems, which seriously affected the production and management. The in-depth inquiry can be found, the corporate governance structure is the root cause of chaos frequent Tianmu pharmaceutical internal control problems. This paper will first summarize the literatures and combing listed corporate governance structure and internal control theory, and the Analysis of the influence of corporate governance structure on internal control theory. Then the path to Tianmu pharmaceutical industry as a case study, lists the specific performance of the internal control failure of the governance structure of chaos, a profound analysis of the influence path, finally from the perspective of corporate governance structure of Tianmu pharmaceutical internal control construction and puts forward some corresponding suggestions based on the. Tianmu pharmaceutical case analysis, this paper draws the following three conclusions: first, the internal control system design or execution will affect the listed company management, reporting, compliance and implementation of four strategic objectives; second, the corporate governance structure from the owner, the board of directors, board of supervisors and managers through four aspects in the five elements of internal control and the internal control effect, the path clear; third, improve the company's governance structure is to build a scientific and effective internal control system Necessary conditions. The conclusion, the paper also from the perspective of corporate governance structure to improve the internal control system for the general listed companies put forward constructive suggestions. The innovation of this paper is that, on the one hand, the specific problems in the internal control of listed company's actual existence as the analysis object, using case study method, strengthen the research content for the practice of conclusion and suggestion. On the other hand, the causes from the perspective of corporate governance structure of the listed company's internal control problems, explore the influence of corporate governance on internal control path, unique perspective, is the study of the internal control of rich content.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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