基于公司治理的GS公司内部控制体系研究

发布时间：2018-05-17 17:46

本文选题：内部控制 + 公司治理　；参考：《哈尔滨工业大学》2016年硕士论文

【摘要】：构架完善的内部控制体系对公司治理层面目标的实现起着积极的推动作用,有助于实现企业的长远发展。为了能够对资本市场的合理有序运行进行监督,为投资者的权益提供保护、为财务信息的质量进行保障,需要建立完善的内部控制体系。随着国内外的专家、学者们对内控与公司治理之间联系的认识不断加深、研究不断深入,我们有必要对基于公司治理角度的控制体系进行进一步的研究。考虑到我国的经济、政治环境,为了加强公司的生产经营效率、提升公司的竞争力,必须要对公司治理和内部控制相结合的模式进行相应的完善。因此,提高治理水平和完善内控制度,基于公司治理角度构架控制体系对GS保险公司实现相关战略目标起着积极的作用。本文结合国内外公司治理、内部控制相关的研究成果,指出在公司治理角度下进行内部控制体系优化设计的必要性。论文首先对选题的背景,意义以及目的进行了阐述,并归纳总结了相关的研究成果,接着简述了主要的内容以及采取的相关方法。论文介绍了GS保险公司的概况,包括公司的组织架构、业务发展以及基本情况三个方面。接着,本文从内部控制五要素方面入手,分别对GS保险公司内控的建设以及执行情况进行了详细分析,并在此基础上从股权集中一股独大、公司治理结构不理想、管理层内控意识不强三个方面对其问题的成因进行了具体分析。本文的主体部分结合相关理论知识,对GS保险公司进行了基于公司治理角度的内控体系构架。在公司治理和内部控制理论知识的指导下,结合轮岗实习中了解的GS保险公司业务特点,分别对控制体系的构架思路、目标以及相应的原则三方面进行了阐述。接着,针对GS保险公司存在的内控问题,分别在五要素之中融入公司治理方面的理念,拓展五要素的内涵,对控制体系实施优化重塑。最后,为了保证新内控体系能够顺利运行,论文为基于公司治理的内控体系的合理运行提出了相应的保障,为GS保险公司创建出一套科学、先进的治理指南。基于治理角度的GS保险公司内控体系的构架方案,对完善当前的内部控制理论研究提供了一定的借鉴意义。本文希望通过对基于治理角度的内控系统进行相应的构建,从而达到规范组织架构、保障内控的建设与实施、改进经营缺陷、强化风险管控等目的。
[Abstract]:The perfect internal control system plays a positive role in promoting the realization of corporate governance level and helps to realize the long-term development of enterprises. In order to supervise the rational and orderly operation of capital market, provide protection for investors' rights and interests, and guarantee the quality of financial information, it is necessary to establish a perfect internal control system. With the experts and scholars at home and abroad, the understanding of the relationship between internal control and corporate governance is getting deeper and deeper, so it is necessary for us to further study the control system based on the perspective of corporate governance. Considering the economic and political environment of our country, in order to strengthen the efficiency of production and management and enhance the competitiveness of the company, it is necessary to perfect the mode of combining corporate governance with internal control. Therefore, to improve the level of governance and improve the internal control system, based on the corporate governance perspective of the framework of the control system for GS insurance companies to achieve the relevant strategic objectives play a positive role. This paper points out the necessity of optimal design of internal control system under the angle of corporate governance combined with the research results of internal control and corporate governance at home and abroad. Firstly, the background, significance and purpose of the topic are expounded, and the related research results are summarized. Then, the main contents and relevant methods are briefly described. This paper introduces the general situation of GS insurance company, including its organizational structure, business development and basic situation. Then, starting with the five elements of internal control, this paper analyzes the construction and implementation of the internal control of GS insurance company in detail, and on this basis, it focuses on the ownership of a single share, and the corporate governance structure is not ideal. The causes of the problems are analyzed in three aspects: the management's internal control consciousness is not strong. The main part of this paper combines the relevant theory knowledge, carries on the internal control system frame based on the corporate governance angle to the GS insurance company. Under the guidance of the theory of corporate governance and internal control, combined with the business characteristics of GS insurance company in the practice of job rotation, this paper expounds the three aspects of the structure, objectives and corresponding principles of the control system. Then, in view of the internal control problem of GS insurance company, the paper integrates the concept of corporate governance into the five elements, expands the connotation of the five elements, and optimizes the control system. Finally, in order to ensure the smooth operation of the new internal control system, the paper provides the corresponding guarantee for the reasonable operation of the internal control system based on corporate governance, and creates a set of scientific and advanced governance guidelines for GS insurance company. The framework of the internal control system of GS insurance company based on governance provides a certain reference for improving the current internal control theory research. This paper hopes to construct the internal control system based on the angle of governance, so as to standardize the organizational structure, guarantee the construction and implementation of internal control, improve the management defects, and strengthen the risk management and control.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.3;F840.4

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