KG银行内部监督机制研究

发布时间：2018-01-14 14:28

本文关键词：KG银行内部监督机制研究　出处：《重庆理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文以KG银行内部监督机制的研究为切入点，综合并借鉴国内外企业在公司治理结构下的内部监督机制的研究经验，力求找出我国国有企业公司治理中内部监督的不足，并解决内部监督法定机构监事会职权虚化，公司治理权力失衡；内部监督制度缺失，监督执行不力；内部审计部门隶属不科学，监督效能低下；内部监督部门沟通不畅，未能形成全方位立体的监督机制等问题。结合KG银行的具体实际，研究委托代理机制在内部监督中的重要作用。拟建立以监事会为主导的内部经济监督模式，创建高效的内部监督机制。并希望以小见大，用对KG银行内部监督机制的研究成果，促进国内企业内部监督朝着规范、专业、科学、合理的方向发展，为构建更加合理、科学的内部经济监督机制做出一点贡献。主要的研究结论是： 1．充分揭示现行监事会和独立董事两种监督机制存在的问题，理清二者监督职能边界，剖析问题的深层次原因，提出完善国有企业内部监督的具体措施，从制度根源解决监事会与独立董事职能重叠、公司权力不均衡问题。 2．创建内部审计部门隶属监事会的内部监督模式，解决监事会监督滞后，信息渠道不畅通，责任机制不健全问题。通过建立以监事会为主导的内部监督机制，增强内部监督的独立性、权威性和实效性。实现监督合力，解决监事会是摆设，监督流于形式的状况。 3．对KG银行内部监督机制运行的经验进行总结；问题进行揭露，，并找出其问题发生的原因；最后对KG银行内部监督机制的运行提出自己的建议
[Abstract]:This paper takes the research of internal supervision mechanism of KG Bank as the breakthrough point, synthesizes and draws lessons from the research experience of the internal supervision mechanism of domestic and foreign enterprises under the corporate governance structure. To find out the deficiencies of internal supervision in the corporate governance of state-owned enterprises, and to resolve the power imbalance of the board of supervisors of the statutory body of internal supervision; Lack of internal supervision system and weak supervision and enforcement; The internal audit department belongs to the unscientific, the supervision efficiency is low; Internal supervision department communication is not smooth, failed to form a full-dimensional supervision mechanism and other issues. Combined with the specific practice of KG Bank, this paper studies the important role of principal-agent mechanism in internal supervision, and proposes to establish an internal economic supervision model dominated by the board of supervisors. To create an efficient internal supervision mechanism. And hope to see the whole through a small part of the KG bank internal supervision mechanism research results to promote the internal supervision of domestic enterprises towards a standardized, professional, scientific and reasonable direction. In order to build a more rational and scientific internal economic supervision mechanism, the main conclusions of the study are as follows: 1. Fully reveal the problems existing in the current supervisory mechanism of the board of supervisors and independent directors, clarify the boundaries of their supervisory functions, analyze the deep-seated causes of the problems, and put forward specific measures to improve the internal supervision of state-owned enterprises. From the root of the system, the overlapping of supervisory board and independent director's functions and the imbalance of corporate power are solved. 2. To establish the internal supervision mode of the internal audit department belonging to the board of supervisors, to solve the problem that the supervision of the board of supervisors lags behind and the information channel is not smooth. The responsibility mechanism is not perfect. By establishing the internal supervision mechanism which is dominated by the board of supervisors, the independence, authority and effectiveness of the internal supervision can be enhanced, so as to realize the resultant force of supervision and solve the problem of the board of supervisors. To supervise the state of formality. 3. Summarize the experience of the internal supervision mechanism of KG Bank; expose the problems and find out the causes of the problems; finally, put forward some suggestions on the operation of the internal supervision mechanism of KG Bank.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3

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