混合所有制企业内部控制的中小股东权益保护效应

发布时间：2018-04-16 07:56

本文选题：内部控制 + 中小股东权益　；参考：《中国流通经济》2017年12期

【摘要】：基于内部控制五要素视角,实证探究混合所有制企业内部控制的中小股东权益保护效应,研究发现:混合所有制企业中,高质量的内部控制有利于降低关联担保规模、关联交易规模、代理成本及资金占用,进而产生中小股东权益保护效应;相对国有参股上市公司而言,国有绝对控股上市公司内部控制对中小股东权益的保护效应更为显著。市场机制、法律体系和管制制度在我国新兴加转轨的非成熟市场经济条件下尚不能充分发挥作用时,内部控制可成为保护混合所有制企业中小股东权益的一种补偿机制,并能够积极作为。为此,应进一步提高对内部控制质量重要性的认识,健全混合所有制企业内部控制体系,保障内部控制制度的有效实施;根据混合所有制企业的不同类型,有针对性地强化中小股东权益保护措施,充分调动各类资本参与混合所有制改革的积极性,促进混合所有制企业良好发展。
[Abstract]:Based on the perspective of five elements of internal control, this paper empirically explores the protection effect of minority shareholders' rights and interests in the internal control of mixed ownership enterprises, and finds that high quality internal control is conducive to reducing the scale of associated guarantee in mixed ownership enterprises.The scale of related party transaction, agency cost and capital occupation, then produce the protection effect of minority shareholders' rights and interests; compared with the state-owned equity listed company, the internal control of the state-owned absolute holding listed company has a more significant protection effect on the minority shareholders' rights and interests.When the market mechanism, the legal system and the control system can not play a full role under the condition of our country's emerging and transforming immature market economy, the internal control can become a kind of compensation mechanism to protect the rights and interests of the minority shareholders in the mixed ownership enterprises.And can actively act.Therefore, we should further enhance the understanding of the importance of internal control quality, perfect the internal control system of mixed ownership enterprises and guarantee the effective implementation of the internal control system, according to the different types of mixed ownership enterprises,We should strengthen the protection measures of minority shareholders' rights and interests, fully mobilize the enthusiasm of all kinds of capital to participate in the reform of mixed ownership, and promote the good development of mixed ownership enterprises.
【作者单位】：北京物资学院;
【分类号】：F121.24;F271;F832.51

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