公司治理机构的完善与会计准则的执行.pdfVIP

摘要：随着我国经济的不断进展和完善，很多公司异军突出，在市场中占据了有利地 位，尤其是随着的兴起和进展，公司在社会中占据了很大一部分，为我国国家经济的进展带 来很多有利影响，提高了我国人民生活质量，打开了我国企业进展的新格局，但是公司在进 展的过程中也面临着很多问题，这些问题反映了公司在治理过程中存在的问题。公司的进展 关系到国计民生的大事，基于此，本文对公司进展中存在的问题进行深入分析，主要包括有 董事会结构不合理、监事会作用不到位、中小股东权益得不到保障、公司高管权力过大和经 理层激励机制扭曲，对于其存在的问题，本文也找到了相应的解决对策，从加强董事会独立 性、增加监事会的作用、制约公司高层治理人员权力、激励性薪酬打算和增加公司信息的透 明度五个方面入手，加强对公司的治理。 关键词 ：公司 治理结构 完善 Abstract With the enterprise groups had been rised in ourcountry, as the size and strength expanded, they played more significant rolein national economy. In recent years, Chinas enterprise groups had alsoflourished with the development of national economy and become an importantpillar of our national economy. However, the development of enterprise groupshad faced a lot of practical problems which revealed the underlying governanceissues. In addition, the degree of the perfection of corporate governance structuredirectly related to whether enterprise reform aiming at establishing a modernenterprise system would be successful in our country. What is the fundamentalmotivation of this study is the contradiction between the importance and theinefficiency of enterprise group governance. Development of the companysnetworks to colossal task, based on this, the paper web development companyin-depth analysis of the problems, mainly including board structure isirrational, the role of the Board of Supervisors is not in place, lack ofprotection of minority shareholders, company executives too much power andmanagers distorted incentives, for its problems, this article also found thecorresponding solutions, from strengthening the independence of the board,enhancing the role of the board of supervisors, restricting the companyssenior management authority, incentive compensation plans and increase thecompanys information transparency five-pronged approach to strengthen thecorporate governance of the network. Keywords: Networks; governa