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论文编号：	4450
作者编号：	2120102265
上传时间：	2012/6/9 14:00:35
中文题目：	基于公司治理视角的上市公司财务控制研究
英文题目：	The Study on Financial Control of Listed Companies Based on the Corporate Governance Perspective
指导老师：	王全喜
中文关键字：	上市公司;财务控制;公司治理
英文关键字：	listed companies, financial control, corporate governance
中文摘要：	财务控制往往被视作公司内部控制的组成部分，人们在研究财务控制问题时通常从公司经营管理的角度分析内部控制系统的缺陷和问题，而没有意识到公司治理对财务控制的牵制和公司治理结构存在缺陷对财务控制效率的影响。其实，财务控制体系是在公司治理环境和生产经营环境下运行的，财务控制体系的建立也应以公司治理结构和生产经营活动为依据。要从本质上完善财务控制体系，防止财务控制失效，应从完善公司治理结构开始，将财务控制与公司治理有效衔接。 本文是以公司治理为研究视角，分析公司治理环境下财务控制效率的影响因素。首先，本文对公司治理、财务控制和基于公司治理的财务控制的相关理论作了阐述；然后，通过规范研究，对公司资本结构、股权结构、董事会和监事会情况、经营层、激励机制设置与财务控制之间的关系进行了理论分析；最后，采用实证研究法，以我国民营上市公司2006年至2010年数据为样本，通过因子分析和多元线性回归法分析了公司治理结构与财务控制效率之间的相关性，并结合实证结果，从完善公司治理结构角度提出了改善财务控制的相关建议，旨在为我国上市公司提高财务控制效率提供借鉴。 本文通过实证研究发现第一大股东持股比例、董事会召开次数、审计委员会的设置、监事会会议次数以及直接表现在薪酬上的激励措施对财务控制的效率有直接的影响。所以，从完善公司治理角度提高公司的财务控制效率是可行的。
英文摘要：	In the past, financial control was regarded as part of internal control. Previous studies of financial control always tend to search the problems from the company operation and the internal control system, but did not realize the constraints of corporate governance with financial control. As we all know, the financial control system is operating in the corporate governance environment and operation environment, the establishment of financial control system should be based on the corporate governance structure and the business activities. In order to improve the financial control system and prevent the failure of financial controls, we should improve corporate governance and reinforce the constraints between corporate governance with financial control. By the empirical research, this thesis analyzed the corporate governance structure on the efficiency of financial control in the perspective of corporate governance. Firstly, we elaborated on the theories of corporate governance, financial control on corporate governance, financial control. Secondly, this thesis analyzed the influence of capital structure, ownership structure, board settings, board of supervisor settings, senior management personnel, incentives relations. Finally, through factor analysis and multiple linear regressions, this thesis analyzed the relationship between corporate governance and efficiency of financial control. Through empirical research，this thesis found that the largest proportion of shareholding, the times of board, settings of the Audit Committee, the times of the Board of Supervisors and incentives have a direct impact on the efficiency of financial control. Improve the corporate governance perspective is feasible to improve the efficiency of the company's financial control.
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