公司治理结构对内部控制有效性影响的研究

云南财经大学

硕士学位论文

公司治理结构对内部控制有效性影响的研究

姓名：范妮娜

申请学位级别：硕士

专业：会计学

指导教师：叶明

2011-05

中文摘要

内部控制是现代公司制度最基本的管理工具和方法，是企业健康可持续发展

的有力保证。近年来，国内外公司的丑闻不断曝光，尤其是2008年爆发的金融危机，百年老店破产，我国出现了中小企业倒闭潮，这些现象暴露出内部控制诸多方面存在问题。引发世界各国对企业内部控制的反思，也引起我国政府的重视。我国政府一直致力于推进企业的内部控制规范体系建设，2008年财政部等五部

委联合发布了我国首部《企业内部控制基本规范》，随后颁布了三个指引，形成了我国内部控制“1+3”体系。内部控制的有效性一定程度上受到了公司治理的影响。公司治理是对所有者与经营者之间的权利与责任的一种制度安排，主要通过股东会、董事会、监事会及管理层所构成的公司治理结构来实现所有者对经营者的监督与制衡。公司治理是内部控制的基础，健全的公司治理结构是内部控制有效实施的保障。另外，公司处于不同的行业，面临的主要风险是有差异的，导致组织结构、战略目标和经营策略等的变化，公司治理机制也不可避免的被影响，进而影响内部控制实施的效果。本文在证监会行业划分的基础上采用增长率产业划分法进行重新分类，分为成长型、成熟型和衰退型行业，在此基础上通过对不同行业公司治理对内部控制有效性影响的研究，以期对不同行业如何通过改善公司治理来提高其内部控制的有效性提出建议。

本文运用规范研究与实证分析相结合的方法进行研究。首先对前人在公司治

理与内部控制的研究进行综述，对公司治理理论、内部控制理论，以及两者之间关系进行阐述。在阐述公司治理理论时，主要从公司治理结构的股权特征、董事会、监事会、经理层和激励机制等方面进行研究分析。在阐述内部控制理论时，主要通过对内部控制的理论的梳理，探讨内部控制的本质、目标，分析了内部控制效率的衡量指标。在阐述公司治理与内部控制两者关系时，首先分析了两者的区别、联系，在此基础上阐述了公司治理结构对内部控制的影响。然后，在我国证监会现有的行业分类的基础上以产业增长率为标准，对我国除金融企业以外的上市公司进行重分类，分为成长型、成熟型和衰退型公司。最后通过实证检验分析处于不同成长性行业的企业的公司治理结构对内部控制效率的影响。实证结果

显示，实际控制人为国有不利于内部控制有效实施；适当集中的股权结构有利于公司建立良好的内部控制；董事会特征、管理层风险偏好以及货币薪酬对内部控制有效性的影响在不同行业表现出不同的特征。本文的研究丰富内部控制理论，并对实践起到了一定的指导作用。

关键字：上市公司；公司治理；内部控制；

Abstract

Internal control is the most basic management tools and methods of modern

corporate system, healthy and sustainable development assurance of enterprises. In recent years, domestic and foreign companies’ problems are in the scandal to light. Particularly after the financial crisis erupted in 2008, century-old companies are bankrupt and a lot of companies closed in our country. These phenomena reveal problems in many aspects of internal control. These course the reflection of internal control in countries around the world caused, also attracted the attention of our country. Our government has been committed to promoting internal control standards of enterprises. In 2008 the Ministry of Finance and other five ministries jointly issued China's first "basic norms of internal control" and then issued three guidelines on the formation of our internal control "1 +3 "system. Internal control was impacted by corporate governance. Corporate governance is the owner and operator rights and responsibilities between the kind of institutional arrangements, primarily through meetings of shareholders, board of supervisors and the management of the corporate governance structure consisting of the owner of the business operators to implement the supervision and checks and balances. Corporate governance is the foundation of internal control, and sound corporate governance structure is the effective implementation of internal control safeguards. In addition, the company's growth in different industries, the differences of main risk, result in organizational structure, strategic goals and business strategies changing, and corporate governance has inevitably been affected, thereby affect the effective implementation of internal control. In this paper, to be adopted on this basis, the growth industries of different corporate governance impact on the effectiveness of internal control to the growth of different industries how to improve corporate governance to improve the effectiveness of its internal control recommendations.

This normative research and empirical analysis using the combination method is

used in this paper. First of all predecessors in corporate governance and internal control were reviewed, on the theory of corporate governance, internal control theory, and described the relationship between the two. In explaining corporate governance theory, the main structure of the equity from the characteristics of corporate governance, the board of supervisors, managers and incentives in areas such as research and analysis. In e …… 此处隐藏：11847字，全部文档内容请下载后查看。喜欢就下载吧 ……