内部控制缺陷上市公司内部监督机制问题研究——以yx公司为例-research on internal supervision mechanism of listed companies with internal control defects - taking yx company as an example.docxVIP

摘要完善的内部监督制度是提升公司治理能力的关键，良好的公司治理能力是降低或 规避内部控制缺陷的保障。公司决策层通过改进已经存在的内部控制缺陷，提高公司 决策效率与决策水平，进而提升公司的绩效。近年来发生的一系列内部控制存在重大 缺陷的案例，如麦科特、三鹿、中航油以及安然事件等，无一不与其内部监督机制的 不完善有关，因此有关内部监督机制的研究，也成为国内外学者研究的热点。内部监督机制是公司治理体系中的重要一环，内部监督机制的有效实施对于企业 各方面能力的提升有着深远的影响，尤其是对于内部控制缺陷的改进，有着不可替代 的作用，如何有效的运行内部监督机制，对于公司治理效率起到至关重要的作用。公 司内部监督机制执行力的提升与制度的改善，能够大大促进公司治理能力的提升，进 而提升其治理绩效。本文选取了 YX 公司作为研究对象，从理论以及实践两方面着手，分析 YX 公司 存在的内部控制缺陷问题以及内部监督机制方面的问题，通过特有的评分机制，将两 者有机的结合在一起，并从企业自身执行能力以及现行制度两方面，探寻提升内部监 督机制的措施，试图证明 YX 公司内部监督的改善，可以推动其内部控制缺陷的改进， 并为企业的整体治理情况，甚至业绩带来提升。本文对内部控制缺陷的确认及内部监 督机制的量化评分具有一定的创新性，本文仅选择 YX 公司作为研究样本，虽然对其 他存在内控缺陷的上市公司具有借鉴意义，但研究结论的推广有待进一步检验。关键词：上市公司；内部监督；内部控制缺陷AbstractA perfect internal supervision mechanism is the key to enhancing corporate governance capability, good corporate governance is the safeguards to reduce or avoid deficiencies in internal control. Company decision-makers improve the efficiency of corporate decision-making and decision-making level, thus enhancing the companys performance by improving existing internal control deficiencies. In recent years, a series of companies with significant default in internal control, such as McCourt, Sanlu, Aviation Oil and Enron, etc., are all due to imperfect of their internal supervision mechanisms, and therefore the study of the internal supervision mechanisms, become a hot research to scholars.Internal supervision mechanism is an important part of the corporate governance system, the effective implementation of the internal supervision mechanism can enhance the ability of all aspects and have a profound impact to the company, especially to the improvement of internal control deficiencies, it is an irreplaceable role. Internal supervision mechanism play a crucial role in how effective operation for corporate governance efficiency. Improve or upgrade the system of internal supervision mechanismfor the implementation of the company,can contribute significantly to improve corporate governance capability, and thus enhance its governance performance