上海匹凸匹金融信息服务公司内部治理改进研究
发布时间：2019-03-28 06:54
【摘要】：近年来,随着中国资本市场的迅速发展,上市企业的公司治理课题显得越来越重要。本文选取在内部治理方面暴露问题较多的上海匹凸匹金融信息服务公司为对象,在对其治理环境进行调查与分析的基础上,围绕其公司内部治理改进方案的设计和实施展开研究。上海匹凸匹金融信息服务公司大股东存在资产担保、资金占用等侵害上市公司和中小股东利益的行为,且其许多行为通过向大股东隐匿关联方利益输送的方式进行,在一定程度上具有隐秘性。本文提出的改进意见是,上海匹凸匹金融信息服务公司需要优化董事会结构,增加独立董事的数量,丰富独立董事的专业背景;加强内部审计制度和独立董事制度等制度建设,增强实际执行中的独立性;细化和完善内部流程控制,从制度上避免资产担保、资金占用等内部治理的失控现象;可以在章程中要求董监高承担更多的违规成本和信息披露义务,赋予股东更多股东权利履行监督董监高人员。在外部环境方面,财经媒体监督以及证券分析师的专业意见也可促使公司大股东约束并且改善自身行为。本文的应用意义在于,借鉴案例公司的公司治理不足,有效预防和发现其它公司的类似情况,根据海外规则和经验提出改进,进行有效尝试以解决当前问题。
[Abstract]:In recent years, with the rapid development of Chinese capital market, the corporate governance of listed enterprises is becoming more and more important. Based on the investigation and analysis of the governance environment, this paper chooses Shanghai Peijingpi Financial Information Service Company, which is exposed more problems in the internal governance, as the object of the study, and on the basis of the investigation and analysis of its governance environment, Research on the design and implementation of its internal governance improvement scheme. The major shareholders of Shanghai Peijingpi Financial Information Service Company have activities that infringe on the interests of listed companies and small and medium shareholders, such as asset guarantee, capital occupation and so on, and many of their actions are carried out by means of hiding the interests of related parties to the large shareholders. To some extent secretive. The improvement suggestion of this paper is that Shanghai Peijingpi Financial Information Service Company needs to optimize the board structure, increase the number of independent directors, and enrich the professional background of independent directors; Strengthen the system construction of internal audit system and independent director system, strengthen the independence in actual execution, refine and perfect the internal process control, avoid the out-of-control phenomenon of internal governance such as asset guarantee, capital occupation and so on. Dong Jiangao can be required in the articles of association to assume more illegal costs and information disclosure obligations, and give shareholders more rights to perform supervision of Dong supervisory high personnel. In terms of the external environment, financial media supervision and securities analysts' professional advice can also encourage major shareholders to restrain and improve their behavior. The application significance of this paper lies in drawing lessons from the lack of corporate governance in case companies, effectively preventing and discovering similar situations in other companies, proposing improvements according to overseas rules and experiences, and making effective attempts to solve the current problems.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.39;F271
本文编号：2448639
[Abstract]:In recent years, with the rapid development of Chinese capital market, the corporate governance of listed enterprises is becoming more and more important. Based on the investigation and analysis of the governance environment, this paper chooses Shanghai Peijingpi Financial Information Service Company, which is exposed more problems in the internal governance, as the object of the study, and on the basis of the investigation and analysis of its governance environment, Research on the design and implementation of its internal governance improvement scheme. The major shareholders of Shanghai Peijingpi Financial Information Service Company have activities that infringe on the interests of listed companies and small and medium shareholders, such as asset guarantee, capital occupation and so on, and many of their actions are carried out by means of hiding the interests of related parties to the large shareholders. To some extent secretive. The improvement suggestion of this paper is that Shanghai Peijingpi Financial Information Service Company needs to optimize the board structure, increase the number of independent directors, and enrich the professional background of independent directors; Strengthen the system construction of internal audit system and independent director system, strengthen the independence in actual execution, refine and perfect the internal process control, avoid the out-of-control phenomenon of internal governance such as asset guarantee, capital occupation and so on. Dong Jiangao can be required in the articles of association to assume more illegal costs and information disclosure obligations, and give shareholders more rights to perform supervision of Dong supervisory high personnel. In terms of the external environment, financial media supervision and securities analysts' professional advice can also encourage major shareholders to restrain and improve their behavior. The application significance of this paper lies in drawing lessons from the lack of corporate governance in case companies, effectively preventing and discovering similar situations in other companies, proposing improvements according to overseas rules and experiences, and making effective attempts to solve the current problems.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.39;F271
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