基于公司治理的内部控制问题研究毕业论文.docVIP

毕业论文 （20_ _届） 基于公司治理的内部控制问题研究 摘 要 公司治理与内部控制的关系是最近几年非常热门，得到了理论界和实务界的相当大关注的问题。之所以热门是因为近年来，我国上市公司造假案层出不穷，“问题高管”以及大股东“侵权”等问题屡见不鲜，广大中小股东损失惨重，上市公司内部控制严重失效。科学而高效的内部控制是深化企业改革、建立现代企业制度的关键。所以对公司治理的内部控制问题进行研究有着重要的理论意义和现实意义。 本论文首先对公司治理与内部控制的相关关系作阐述，再以国美电器有限公司控制权争夺为案例，分析我国公司治理的内部控制的现状，最后得出构建和谐公司治理的内部控制的几点建议。如完善信息披露制度，优化企业股权结构，正确处理好股东、管理层和中小股东的关系，加强董事会的独立性，建立健全激励和约束以及监事会的机制等。只有这样企业才能深化改革，真正实现现代化企业制度，实现经营目标，使之能够在激烈的竞争中发展壮大。 关键词：公司治理；内部控制；国美控制权之争 Abstract Corporate governance and internal control relationship is a very popular issue in recent years, it has been considerable concern of Theorists and practitioners. The reason is that popular in recent years, Chinas listed companies in fraud case after another, the problem executives and the largest shareholder of infringement issues such as common, medium and small shareholders suffered heavy losses, a serious failure of internal control of listed companies. Science and efficient internal control is to deepen the reform of enterprises, the key to establishing a modern enterprise system. Therefore, researching the internal control for corporate governance had important theoretical and practical significance. First, this thesis described relationship of the corporate governance and internal control, second, it is competed the case of Gome control to analysis of the corporate governance status of internal control, finally, come to build a harmonious corporate governance of the internal control of a few suggestions. Such as improving information disclosure system, and optimize enterprise ownership structure, correctly handle the shareholders, management and the relationship between minority shareholders and strengthen the independence of the board, establish and improve the incentive and restraint mechanisms, and the board of supervisors. Only in this way enterprises can deepen the reform, the real modern enterprise system, to achieve business objectives, in the fierce competition in the development. Keywords: Corporate Governance;