上市公司内部控制和关联交易间的法律机制研究

发布时间：2018-03-06 02:00

本文选题：内部控制　切入点：财务报告　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：加入WTO以来,为顺应国家经济环境的变换,我国大多数企业开始建立现代企业法人治理制度,这极大提高了企业的现代化水平。对提高企业财务水平,增强企业的透明度,完善会计制度,具有重要意义。然而,现代化的公司治理结构并不能避免企业的营利目的。尤其是美国安然、世通财务造假丑闻发生以来,广大投资者越来越渴望提高企业的透明度。由于上市公司公开筹集资金,一份真实合法的财务报表是维护投资者利益的关键。为维护资本市场稳定,增强投资信心,各方将目标转向企业内部控制。法律机制在内部控制中的作用是显而易见的,为了提高企业的经济效益,降低风险,我们应借鉴外国经验,完善我国法律机制。本文分五个部分展开,主要内容如下：第一部分内部控制概论。该部分从内部控制的概念、性质、要素以及价值评析着手。在研究内部控制的法律规制以前,首先,我们应当就内部控制的是什么进行全面的分析。社会关系是立法的根基,有没有必要立法,应该如何立法都是以社会经济发展的需要为前提的。因为我们应当认真研究这种制度的内涵和外延。其次,在理解了内部控制的含义的基础上,进一步分析其组成部分和应当具备的价值。这是我们维护这一制度的必要性所在。在抽象的内涵分析基础上充分理解内部控制的构造,为我们进行设置法律规制手段提供了内部的规范机制。第二部分内部控制的过程和方式。在理解了内部控制的基本概念的基础上,该部分就内部控制如何在上市公司产生作用进行分析。这为后面的具体操作奠定了基础。第三部分分析国外各国有关内部控制的法律规制的做法。进行一定的法律移植是提高立法技术的一种手段。那么,我们进行立法时可以充分参照国外成熟的法律规定,以提高我国的立法水平。第四部分分析我国上市公司内部控制的法律规制现状并提出相应的解决方案。这是本文的一个前提,我们进行相关的立法,改进现有的法律规范,充分认识我国的现状这是基础,若想将我国有关内部控制的立法做好,这是一个基本的前提。必须进行明确的分析。第五部分分析关联交易的有关理论。内部控制仅仅是上市进行资本维护的一种手段,其衔生出来的作用是需要在实际的资本运作中发挥。那么在本文中我们将结合关联交易的进行分析其作用,首先我们需明确关联交易的有关理论规定。第六部分分析内部控制对规避关联交易的作用。作为本文的收尾之笔,该部分深入分析他们之间的关系,也为内部控制理论画上圆满的句号。
[Abstract]:Since China's entry into WTO, in order to adapt to the change of national economic environment, most enterprises in our country have begun to establish modern corporate governance system, which has greatly improved the modernization level of enterprises. Improving accounting system is of great significance. However, modern corporate governance structure can not avoid the profit of enterprises. Especially since the financial fraud scandal of Enron and WorldCom, The majority of investors are increasingly eager to improve the transparency of their enterprises. Since listed companies raise funds publicly, a true and legitimate financial statement is the key to safeguarding the interests of investors, in order to maintain the stability of the capital market and enhance investment confidence, Each side turns the target to the enterprise internal control. The role of legal mechanism in internal control is obvious. In order to improve the economic benefits of enterprises and reduce risks, we should learn from foreign experience and perfect our legal mechanism. This paper is divided into five parts, the main contents are as follows:. The first part is an introduction to internal control. This part begins with the concept, nature, elements and value of internal control. Before studying the legal regulation of internal control, first of all, We should make a comprehensive analysis of what internal control is. Social relations are the foundation of legislation. Is it necessary to legislate? How to legislate is based on the need of social and economic development. Because we should study the connotation and extension of this system carefully. Secondly, on the basis of understanding the meaning of internal control, Further analysis of its components and the value it should have. This is the necessity for us to maintain this system... The structure of internal control is fully understood on the basis of abstract connotative analysis, For us to set up legal regulation means to provide the internal normative mechanism. The second part is the process and mode of internal control. On the basis of understanding the basic concept of internal control, this part analyzes how internal control works in listed companies. In the third part, the author analyzes the legal regulation of internal control in foreign countries. It is a means of improving the legislative technology to carry out certain legal transplantation. So, we can make full reference to the mature legal provisions of foreign countries when we legislate. In order to improve the legislative level of our country. Part 4th analyzes the current situation of the legal regulation of the internal control of listed companies in China and puts forward the corresponding solutions. This is a prerequisite of this paper, we carry on the relevant legislation, improve the existing legal norms, It is the foundation to fully understand the present situation of our country. If we want to make the legislation on internal control in our country well, this is a basic premise, and we must make a clear analysis. Part 5th analyzes the related theories of related party transactions. Internal control is only a means of capital maintenance. In this paper, we will analyze the role of related party transactions, first of all, we need to clarify the relevant theoretical provisions of related party transactions. Part 6th analyzes the role of internal control in evading related party transactions. As the end of this paper, this part deeply analyzes the relationship between them, and draws a satisfactory end to the theory of internal control.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91;F832.51;F275

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