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论文编号：	4062
作者编号：	2220100934
上传时间：	2012/3/15 11:04:14
中文题目：	恒联公司内部监督机制的研究
英文题目：	STUDY ON INTERNAL SUPERVISION MECHANISM OF HENGLIAN COMPANY
指导老师：	王全喜
中文关键字：	内部监督;公司治理;内部控制;恒联公司
英文关键字：	Internal Supervision;Corporate Governance;Internal Control;Henglian
中文摘要：	在全球经济一体化的今天，市场竞争日益激烈，公司违规经营的现象日益凸显，如何完善企业内部监督机制显得尤为重要。随着我国现代企业制度的逐步建立，我国企业内部监督机制，从制度、组织架构的建设上还不够完善，并且内部监督在执行上缺乏具体的、可操作性的实施细则，企业内部监督机制在我国企业内普遍处于薄弱环节。由于企业内部监督机制建设的不完善，严重影响着企业的经营管理和企业中小股东的利益，加大了企业经营的风险。如何通过完善内部监督机制，切实保障企业股东利益不受侵害和相关利益者的合法权益，实现企业经营者的短期目标和股东的长期战略目标相结合，成为学术界、企业所有者和管理者不断探索的一个课题。本文通过对内部监督机制理论的介绍、国外企业内部监督机制发展及经验的借鉴，到国内企业内部监督机制的现状及分析。以恒联公司内部监督机制的建设为案例，对恒联公司监事会、董事会、内部审计和财务等内部监督的现状进行介绍和分析，就完善企业内部监督机制，从公司治理层面和内部控制层面提出了建设性的意见及措施。本文希望通过对内部监督机制理论的描述、国外企业在内部监督机制的经验借鉴和案例的研究分析，发现恒联公司在内部监督中所存在的问题，找到恒联公司逐步完善内部监督机制的途径,从而使恒联公司在公司治理、内部控制制度的建设上不断完善，提升公司内部监督的执行力，为恒联公司内部监督机制的完善起到一定的借鉴和参考作用。
英文摘要：	Nowadays, as the integration of global economy, the market competition is becoming more and more fierce, and abnormal operation in enterprises is getting increasingly prominent, so it is particularly important to fulfill and optimize the enterprises’ internal supervision mechanism. Modern enterprise management system has been established gradually in our country, however, from the aspect of establishment of system and organization construction, the internal supervision mechanism is not perfect, and what’s more, the internal supervision lacks of detailed practice, and it is still in a weak state among most enterprises. It is because of unfulfilled internal supervision mechanism that severe influence has been made on the benefit of small and medium shareholders, adding operation risks to the enterprises. Thus it has become a subject for the academics, entrepreneurs and managers to debate ceaselessly, how to link up the entrepreneurs’ short term target with shareholders’ long term goal, by fulfilling and optimizing the enterprises’ internal supervision mechanism, safeguarding the interests of shareholders and relevant beneficiaries. With the introduction of the internal supervision mechanism theory, utilization of experience from foreign enterprises’ internal supervision mechanism , and analysis on the current status of our national enterprises’ internal supervision mechanism, Henglian’s construction of internal supervision mechanism has been presented as the study case in this paper, and analysis has been made on current situation of internal supervision mechanism in Henglian’s board of supervisors, the board of directors, internal auditing and financial management to put forward some constructive suggestions and measures for enterprise’s management and internal control, aiming at fulfillment and optimization of internal supervision mechanism. With the presentation of the theory of internal supervision mechanism, and the analysis of the study case and utilization of the experience from foreign enterprises in internal supervision mechanism, it is expected to detect the problems of Henglian in internal supervision practice, to find the route for Henglian to fulfill and optimize its internal supervision mechanism, to improve the enterprise management and internal control system, and to enhance the execution, to provide aid and reference to Henglian’s improvement on internal supervision mechanism.
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