联系我们

论文查询结果	返回搜索

论文编号：	4655
作者编号：	2120102678
上传时间：	2012/12/7 15:19:45
中文题目：	天津英特公司治理结构和机制研究
英文题目：	Research on Corporate Governance Structure and Mechanism of Tianjin Yingte
指导老师：	周建
中文关键字：	天津英特 税务师事务所 注册税务师 公司治理 结构和机制
英文关键字：	Tianjin Yingte， Tax Agent Office， Certified Tax Agent， Corporate Governance， Structure and Mechanism
中文摘要：	天津英特是天津市成立最早的税务师事务所之一，拥有值得骄傲的过去。但是最近几年却陷入了内外交困的窘境，既有事务所战略转型失误的原因，也有自身管理缺陷的因素。如何走出现有的困境，迎接未来的挑战，是事务所的管理者当前所面临的重要问题，由此提出了对天津英特公司治理问题的研究。本文通过对注册税务师行业背景的分析，在现代公司治理理论的基础上，对天津英特的公司治理现状以及存在的问题进行了深入的研究。基于对天津英特的公司治理结构和治理机制现状的分析，发现事务所存在机构设置不完善，权责划分不明确，监督职能缺失等问题。基于上述分析，本文认为，公司治理结构和治理机制的缺陷，是导致天津英特发展陷入困境的主要原因之一，因此，如何从公司治理的角度寻求解决事务所困境的答案，让事务所重新走上可持续发展的道路，就成为本文研究的主要目的。为此，本文重点研究了事务所的股东会、董事会、监事会及经理层治理的问题，在对相关理论进行回顾时，也是基于这个要求出发，重点对公司治理结构中的“三会四权”进行了叙述。通过分析，本文得出结论：从可持续发展的要求出发，按照现代企业公司治理的理论，建立和完善股东会制度、董事会制度、监事会制度以及经理层治理制度，是事务所发展的必然要求。完善的公司治理结构和合理的公司治理机制，是事务所发展的有效保证。
英文摘要：	Tianjin Yingte Limited Tax Agent Office is one of the earliest Tax Agent Office in Tianjin. It has a proud past, but in recent years it has been mired in difficulties internally and externally. Both errors of firm strategic transformation and management defect factor attribute to it. How to walk out of the predicament and meet the challenges of the future are the main points firm's managers are facing in the present, therefore, the issue of corporate governance is proposed to the Tianjin Yingte. Analysing the background of certified tax agent industry, this paper makes a research on the present situation and existing problems of corporate governance of Tianjin Yingte on the base of modern corporation theories. Analysing corporate governance structure and governance mechanism of the status quo of Tianjin Intel, the following problems are found in the agent, such as the unperfect setting of institution, the unclear division of responsibility and authority and the defective supervision function, etc. Based on the above analysis, this paper form into an oppinion that defect of corporate governance structure and governance mechanism is one of the leading cause for Tianjin Yingte’s predicament, therefore, the main purpose of this paper is to find a way to solve the dilemma of the Tax Agent Office to make sure sustainable development from the angle of corporate governance. Therefore, this paper focuses on management problems of shareholders' meeting, board of directors, board of supervisors and managers. According to the review of related theories, it is also based on above requirements and makes description mainly on “three meeting and four authorities” of the corporate governance structure. Through the analysis, this paper draw a conclusion: From the sustainable development requirements, it is the inevitable requirement for the firm development to establish and perfect the system of shareholders' meeting, board of directors system, the system of board of supervisors and managers management system, in accordance with the modern Enterprise Inc management concept. Perfect corporate governance structure and rational corporate governance mechanism is the effective guarantee of the firm development.
查看全文：	预览  下载(下载需要进行登录)