基于契约文化视角的CA集团内部控制改进研究

发布时间：2018-11-21 09:57

【摘要】：目前，内部控制在我国理论界和实践界受到普遍关注，众多企业为之投入大量财力物力推行，但许多企业内部控制的效果并不理想，这当然有诸多原因，其中重要原因之一，是契约文化的薄弱或缺失。可见，能否构建起良好的企业文化，是否培育出契约精神对企业发展会起到至关重要的作用。本文对内部控制的研究主要从契约文化的角度，采用了文献研究法和案例研究法，以CA集团为案例，分析了CA集团内部控制存在问题以及原因，最后确定了CA集团构建契约文化体系的思路、原则，并提出了提升内部控制效果的解决方法。本文认为契约文化就是由一系列因素组成的契约集合，这些因素主要包括：企业文化、契约合同、契约签订双方的心理因素、双方地位、双方利益分配、公司治理结构的制衡程度、对员工的激励与约束机制等，这些因素影响着契约双方的办事风格、思维模式、价值观、职业道德、行为方式、价值衡量等等。文章强调，只有优化公司治理结构，形成有效的激励与约束，，强化管理层和执行层各自独立的功能，构建起深厚的企业文化底蕴，培育出企业现代契约精神，形成良好的契约文化氛围，对员工进行合理授权、适当的激励，增强员工对企业的忠诚度，才能从根本上提升企业内部控制效果。因此，本文对提升企业的内部控制水平具有一定的参考价值和实践价值。
[Abstract]:At present, the internal control has received widespread attention in the theoretical and practical circles of our country, and many enterprises have invested a lot of financial and material resources to carry out it, but the effect of many enterprises' internal control is not ideal, of course, there are many reasons, one of which is one of the important reasons. It is the weakness or absence of contract culture. It can be seen that whether to build a good corporate culture, whether to cultivate the spirit of contract will play a vital role in the development of enterprises. In this paper, from the angle of contract culture, this paper adopts the method of literature research and case study, and takes CA Group as a case to analyze the existing problems and reasons of internal control of CA Group. Finally, this paper determines the idea and principle of constructing contract culture system in CA Group, and puts forward the solution to improve the effect of internal control. This paper holds that contract culture is a contract set composed of a series of factors, which mainly include: corporate culture, contract, psychological factors of both parties, position of both parties, distribution of interests of both parties. The degree of checks and balances of corporate governance structure, the incentive and restraint mechanism of employees and so on, these factors affect the working style, mode of thinking, values, professional ethics, behavior style, value measurement and so on. The paper emphasizes that only by optimizing the corporate governance structure, forming effective incentives and constraints, strengthening the independent functions of the management and executive levels, building up the deep corporate culture, and cultivating the spirit of modern enterprise contract, Only by forming a good atmosphere of contract culture, giving reasonable authorization to employees, properly encouraging and enhancing the loyalty of employees to the enterprise, can the effect of internal control be improved fundamentally. Therefore, this paper has certain reference value and practical value to enhance the enterprise's internal control level.
【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】：F406.7;F426.4

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