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论文编号：	3643
作者编号：	2220090979
上传时间：	2011/11/4 15:49:08
中文题目：	基于公司治理的泉林集团内部控制体系研究
英文题目：	Research on Internal Control System about Tralin Group Based on Corporate Governance
指导老师：	李维安
中文关键字：	关键词：公司治理;内部控制;泉林集团
英文关键字：	Keyword: Corporate Governance;Internal Control;Tralin Group
中文摘要：	公司治理结构是公司中的核心问题，公司法人治理结构的核心是通过配置公司的权力，建立科学的经营风险控制体系和有效的监督、激励机制，以保护公司股东的权益，实现公司利益最大化。内部控制是公司管理的要件。内部控制是由企业董事会、管理层和全体员工共同实施的、旨在合理保证实现一定目标的一系列控制活动。内部控制作为管理当局为履行管理目标而建立的一系列规则、政策和程序，与公司治理有着密不可分的关系。治理结构与内部控制两者既有区别又有联系，本文在回顾国内外关于治理结构和内部控制相关理论知识及文献资料的基础上，对治理结构与内部控制的关系进行了综述。同时对基于SOA法案的公司治理框架下的内部控制系统构建中存在的常见问题及解决对策进行了分析。本文第四章首先对本文选择的研究对象——山东泉林集团基本情况进行了介绍，包括泉林集团发展史、现有核心竞争力分析及基于SWOT分析模型的发展战略选择。接着对基于公司治理的泉林集团内部控制体系现状进行了分析，指出了存在的问题。本文第五章是本文的核心章节，结合泉林集团内部控制体系建设情况，对加强公司治理和内部控制体系建设提出了相关建议。在强化公司治理方面，提出了确立股东会的主体地位、引入独立董事制度、改进监事会制度安排、推行职务不相容制度等建议。在加强内部控制方面也在两个层面提出了改进建议：一是在组织设计及职能建设上，设立管理控制机构，强化内部审计的监督职能，财务部门加强经营活动的监督控制；二是在管理体制及机制创新完善上，建立科学合理的集团管控体制，完善公司员工的激励约束机制，构建科学动态的内部控制评价指标体系，建立以风险为导向的内控运行机制，建立内控失效的补救措施等。本文采用理论分析、案例分析相结合的方法，对企业治理结构与内部控制的常见的现实问题进行了论证与探讨，并提出了解决对策，对部分试图完善治理结构、强化内部控制的国内企业有一定的现实指导意义。
英文摘要：	Corporate governance structure is the core of the corporation，and the core of the corporate governance structure is building up scientific operational risk control system and effective supervision and excitation mechanism to protect shareholders' equity and realize profit maximization of the corporation by deploying corporation's powers. Internal control is the cornerstone of company management. Internal control is a series of control activities by company board，managements and staff in order to ensure realizing one goal reasonably. As a series of rules，policy and procedures by administering authority fulfilling management objectives，Internal control has an inextricable connection with corporate governance. Internal control and corporate governance have some connections as well as differentiation. Based on interrelated theoretical knowledge and documents，the paper summarize internal control and corporate governance. Meanwhile，It analyzes problems commonly and solutions in internal control system construction based on corporate governance of SOA Case. The chapter Four introduces general situation about Tralin Group，including development history of the Tralin Group，analysis of existing core competitiveness and development strategic choices basing on SWOT. Then，it analyzes the situation about internal control system of Tralin Group by corporate governance and points out present problems. The chapter five is the core of the paper，which is mainly to come up with some suggestions about how to strengthen corporate governance and internal control system considering the situation about the construction of internal control system of Tralin Group. In order to strengthen corporate governance，we set up independent directors system，improve system of the board of censors，design incompatible implementation of the system functions and pursue the system of incompatible duties in the aspect of internal control. Firstly，we establish management control agency，strengthen the interior audit function，supervise and control function of finance department on organization design and constructing the administrative functions. Secondly，we build up scientific management and control system of Group，make the incentive-constraint mechanism of staff perfectly，construct scientific internal operation and evaluation mechanism，set up internal operating mechanism of risk-oriented and take measures to improve effectiveness of internal control on innovation and management system. The paper demonstrates common actual questions of corporate governance structure and internal control，also brings forward countermeasure by theoretical analysis and case analysis. Meanwhile，it has realistic directive significance to domestic enterprise attempting perfecting corporate governance structure and strengthening internal control.
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