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论文编号：	1823
作者编号：	041830
上传时间：	2010/5/14 8:28:55
中文题目：	公司治理与内部控制关系的实证研究
英文题目：	Corporate Governance Internal Control Interactive Relationship
指导老师：	程新生
中文关键字：	公司治理 内部控制 互动关系
英文关键字：	Corporate Governance Internal Control Interactive Relationship
中文摘要：	随着企业所处的社会、经济、技术和法律环境越来越复杂，要把握企业的发展方向，让企业在复杂的环境中稳步发展，就变得越来越难。对此，战略学家提出，企业的成长发展主要受公司内部因素驱使，而不是外部因素，企业成长的原动力来源于企业的能力集合。内部控制系统和公司治理作为企业这一自组织的复杂系统内的两个不同层次的子系统，它们之间的互动关系对企业的发展变化具有一定的作用，本文希望通过对内部控制系统和公司治理之间关系的研究找出完善内部控制系统，改进公司治理状况的蹊径，使它们能够发挥其应有效能，通过二者互动推动企业发展，并为进一步研究发掘变革初始条件引导企业发展打下基础。 本文利用自组织理论和耗散结构理论中的观点来分析内部控制系统与公司治理之间互动关系的必然性，通过对内部控制系统和公司治理系统二者的交叉重叠区域的论述，说明二者互动关系存在的可能性。在理论论述基础上，利用我国313家制造业上市公司2002年、2003年的相关数据，运用logistic回归和非参数检验方法，验证了公司治理与内部控制之间互动关系的存在。 实证结果表明，公司治理中的股权集中度、独立董事制度、监事会活跃程度、董事会领导内审机构这几项因素对内部控制系统的完善有显著地影响，而反过来内部控制系统对公司治理运行状况的影响也在慢慢显现出来，并且不同的内部控制措施对公司治理状况的作用也不同。据此实证结果，本文提出建议，认为公司可以从治理方面入手完善内部控制系统，所做的努力包括：降低股权集中度，控制控股股东的权力；加强审计委员会的建设和完善，充分发挥其应有的职能；选取有助于保证内部审计机构独立的内审模式；继续加强独立董事制度的建设和完善；重视监事会的活跃程度，保证其正常运行；注重对经理层动机的考察，通过有效控制和激励，推动经理层对内部控制系统的维护。而在改善公司治理状况时应该着眼于公司内部，通过完善内部控制系统促进公司治理的改善，在完善内部控制系统的努力中需要根据公司自身情况选择合适的控制措施，并保证控制措施作用得到有效发挥。
英文摘要：	As the social, economic, technical and legal environments of company getting much more complex, it’s becoming difficult to control the direction of the company. While, the strategist thinks it’s not the factors outside the company, but the ones inside the company lead the growth of the company. The motivity of the growth is the aggregate competence of the company. The internal control and the corporate governance are two subsystems in different levels inside the self-organization complex system (the company). And the interactive relationship of these two subsystems has certain effects on the growth of the company. This thesis is to analyse and authenticate the interactive relationship of internal control and corporate governance, so that we can find new methods to complete the internal control system, improve the condition of corporate governance and do further research on finding the original impulsion to lead the growth of the company. This thesis uses self-organization theory and dissipative structural theory to analyze the inevitability of the interactive relationship. And it explains the possibility of the existence of interactive relationship by discussing the intersection of internal control and corporate governance. Base on the theoreticl explanation, this thesis chooses 313 manufacturing public companies in China as a sample, and uses data of these companies in the year 2002 and 2003 in logistc regression and non-parametric test to testify the existence of the interaction relationship. The emperical result show that the corporate governace aspects, such as the ownership concentration, independent director institution, the activity of board of supervisors, and whether or not the borad of directors lead the internal audit, have notable impacts on making the internal control system perfect (or available). And the internal control reacts to the corporate governance little by little. And different ways of control have different influences on corporate governance. For these results we get, this paper brings forward the advices below. Improve the internal control system by changing the corporate governance aspects. We should reduce the concentration of ownership, and restrict the power of the control shareholders. Make the Audit Committee available. Choose the mode that can guarantee the independence of internal audit. Keep reinforcing the Independent Director Institution. Ensure that the board of supervisors is active. Pay attention to the motive of the managers, make sure that the control activities and inspire activities are in effect. While improving the condition of corporate governance, we should keep our eyes on the systems inside the company, such as the internal control system. Adopt the control methods which meet the company needs, and keep them in effect.
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