佛山照明关联方交易内部控制案例分析

发布时间：2018-04-09 20:50

本文选题：关联方交易　切入点：内部控制　出处：《辽宁大学》2014年硕士论文

【摘要】：随着我国资本市场的不断改革发展，我国证券市场交易网络不断发展壮大，并且逐渐完善，上市公司不断增多，我国资本市场中的经济活动也越来越多的出现关联方交易的身影。但是我国的上市公司大多数都是国有企业制度改革时改制而来的，同时，我国的股票市场的设立又是在经济体制改革的过程中进行的，因此，上市公司与股票市场的组建并不是像西方资本主义国家资本市场那样，完全以市场化的方式进行。因此，上市公司从国企改制而来的不彻底现象与上市公司内部股权结构不合理的现象普遍存在于我国的资本市场中，从而导致在上市公司内部不能形成相互牵制、内部各部门权责明确的治理结构。不过，关联方交易本身是无可厚非的，但是，非公允的关联方交易依旧广泛存在于我国的资本市场当中，如大股东违规占用关联方资金，转嫁费用负担，关联方违规担保，隐匿关联方或关联方交易。关联方交易成为个别公司特别是个别上市公司进行利益输送并在年报中弄虚作假的主要手段。我国个别上市公司关联方交易内部控制存在问题，其主要体现就是利用关联方进行违规担保，在企业年报中隐瞒关联方以及与日常交易相关的关联交易等现象。要解决这些问题，主要应从公司内部着手，完善公司关联方交易的内部控制，从内部控制COSO框架五方面来完善企业关联方交易的内部控制，从而加强公司的关联方交易管理与控制，从根本上杜绝企业管理者或者大股东利用关联方交易进行违规操作，，在保护大、中、小股东利益的同时，加强公司的内部控制，巩固公司的社会地位。目前，由于我国上市公司的治理结构依旧不够完善，资本市场中上市公司关联方交易内部控制存在较多的问题，因此，需要对上市公司的关联方交易内部控制进行完善。本文便以佛山照明关联方交易事件案例进行分析，提出佛山照明关联方交易内部控制存在的问题，对原因进行分析，并通过内部控制COSO框架提出改善佛山照明关联方交易内部控制存在的问题的建议。本文分为五个部分对佛山照明关联方交易的内部控制问题进行了研究。结构如下：第一部分为绪论，主要是对文章的研究意义与背景，论文的结构与研究方法的阐述。第二部分为案例介绍，本章对佛山照明、佛山照明关联方交易内部控制情况以及佛山照明关联方交易内部控制案例事件进行详细介绍。第三部分为案例分析，本章首先进行了案例分析所运用的相关理论的介绍，同时对内部控制指引进行相关分析，进而在第一章的基础上根据关联方交易的内部控制指引分析佛山照明公司关联方交易内部控制存在的问题，同时分析产生问题的原因。第四部分对佛山照明关联方交易内部控制存在的问题提出相关改善建议。通过前几章的理论阐述与对佛山照明公司关联方交易内部控制存在的问题与原因进行分析，对佛山照明公司关联方交易内部控制提出几点建议，帮助其完善自身的关联方交易内部控制制度，完善佛山照明关联方交易内部控制的发展。第五部分为结束语，主要是阐述希望佛山照明关联方的内部控制制度能够更加的完善。
[Abstract]:With the continuous development of the reform of China's capital market, trading network of China's securities market development, and gradually improve, increasing number of listed companies, China's capital market in economic activity also appears more and more related party transactions figure. But China's most listed companies are restructuring state-owned enterprises system reform here, at the same time, the establishment of China's stock market is also in the process of economic reform in, therefore, the listed company and the stock market's formation is not like the capital market of Western capitalist countries that are fully market-oriented approach. Therefore, shareholding structure of listed companies from the phenomenon of incomplete reform of state owned enterprises the listed company and the unreasonable phenomenon exists in our country's capital market, which leads to each other is formed in the internal not listed company, within the Department Governance responsibilities. However, the related party transaction itself is no ground for blame, but unfair related party transactions is still widely exists in the capital market of our country, such as the illegal occupation of major shareholders related party funds, transfer costs, related party security breaches, concealing related parties or related party transactions related party transactions. As individual companies especially the main means of transfer of benefits and resort to deceit in the annual report are two listed companies.
Our country individual listed companies internal control of related party transaction problems, which is mainly reflected by related parties of security breaches, concealing related parties in the enterprise annual report and daily transactions related transactions and so on. To solve these problems, mainly from the internal to improve the internal control of related party transactions, internal control from the internal control framework of COSO five aspects to improve the business of related party transactions, related party transactions so as to strengthen the management and control of the company, fundamentally eliminate the enterprise managers or major shareholders use related party transactions for illegal operations, in the protection of the interests of small shareholders, and at the same time, strengthen the internal control of the company to consolidate the social status of the company.
At present, because the governance structure of Chinese listed companies is still not perfect enough, there are many problems in the internal control of related party transactions in the capital market. Therefore, it is necessary to improve the internal control of related party transactions in listed companies.
This article carries on the analysis of related party transactions with the FSL case, puts forward the existing problems in the internal control of FSL related party transactions, to analyze the causes, and through the COSO internal control framework put forward proposals to improve the internal control problems of FSL related party transactions.
This paper is divided into five parts to study the internal control problem of FSL related party transactions.
The first part is the introduction, which is mainly about the significance and background of the research, the structure and research methods of the paper.
The second part is the case introduction. This chapter introduces the internal control of FSL, FSL's related party transactions, and the case of FSL related party transactions.
The third part is the case analysis, this chapter first makes a theoretical analysis of the application of case introduction, the internal control guidelines for correlation analysis, and then on the basis of the first chapter analysis according to the guidelines related party FSL to existing problems in the internal control of the internal control of related party transactions, and analyze the cause of the problem.
The fourth part of the recommendations put forward to improve the internal control problems of FSL related party transactions. And analysis of problems and causes of the internal control of related party transactions of FSL company through the previous chapters the theory of related party transactions of FSL company internal control and put forward some suggestions, to help improve its internal control system of related party transactions the development and improvement of the internal control of FSL related party transactions.
The fifth part is the conclusion, which is mainly to explain that the internal control system of FSL related parties can be more perfect.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7

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