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论文编号：	4967
作者编号：	2220091836
上传时间：	2013/2/25 9:18:40
中文题目：	国电科环集团完善公司治理结构与内控体系研究
英文题目：	The Research on Corporation Governance Structure about Guodian Technology & Environment Group Corporation Limited
指导老师：	薛有志
中文关键字：	国电科环集团，治理结构，内控体系
英文关键字：	Guodian Technology & Environment Group Corporation Limited， Corporate Governance, Internal control system
中文摘要：	公司治理是现代企业制度的核心。改革开放以来，建立现代企业制度一直是我国国有企业改革的目标，而规范的公司治理是建立现代企业制度的基础，因此有关公司治理的课题不仅在国外热门，在国内也已成为了理论界与实务界讨论的热点。国有企业在改制过程中为建立完善的公司治理进行了一些尝试，也取得了一些成效。虽然如此，目前很多国有企业所建立的现代企业制度的公司治理还都只是形式上的，公司治理结构不规范，严重阻碍了企业的发展。国电科技环保集团股份有限公司（以下简称国电科环集团）作为我国国有控股上市公司的典型代表，己基本建立起了形式完整的公司治理结构，但公司治理整体来说还是形至而实不至，这将极大地制约国电科环集团未来的发展，因此对国电科环集团公司治理存在的问题及完善措施的研究具有一定的现实意义，对改善其他国有控股上市公司的治理也具有极强的借鉴意义。本文主要采用实证研究的方法对公司治理理论进行研究并结合具有典型意义的案例进行实证分析,对规范研究的成果进行检验和修正,力求理论的科学性和可行性。为了解决实际问题,运用实证研究方法对其现状进行了实证分析。之后,综合运用经济学和管理学的相关理论,再次采用规范研究,从股权结构、内部治理机制、外部治理机制三方面探讨了完善公司治理的对策和建议。本文通过研究国内外公司治理理论以及实践经验，针对国电科环集团公司治理和内控现状存在的问题，提出了完善公司治理和改进内控体系的一些措施和建议，如通过国有股减持、引入机构股及社会法人股、实行经营者与员工持股等途径实现股权结构的优化；通过优化设计法人治理结构、理顺上三角和下三角的权责利关系等完善公司的法人治理结构；通过扩大外部董事的规模、规范专门委员会的运作完善独立董事制度等途径规范和完善董事会的运作；通过健全完善公司的决策体系，优化和捋顺内部控制机制和人力资源管理体制，强化风险管理意识,对所属企业实行机构扁平化和业务垂直化管理,加强对经营管理层的激励和约束，完善公司治理的内部运行机制等等。本文结合国电科环集团发展历程和未来发展战略，以及当前在公司治理和内控体系等方面存在的问题，采取实证研究与规范研究相结合的方法，系统分析了国电科环集团公司治理和内控产生问题的原因，并依据国内外相关理论和其他上市公司治理的经验，提出了较为针对性的具体措施和建议，对完善和改进上市公司治理结构和内控体系具有非常重要现实指导意义。
英文摘要：	The corporate governance structure is the core of the modern enterprise system. Since the reform and opening up, the establishment of modern enterprise system has been the target of state-owned enterprise reform in China. Since the modern enterprise system is built on the basis of standard corporate governance structure, the subject of corporate governance has become hot spots not only in foreign countries but also in China. State-owned enterprises have tried a number of attempts with success. However, the corporate governance of many state-owned enterprises to establish modern enterprise system is also a mere formality. Imperfect corporate governance has seriously hindered the development of enterprises. As a typical representative of a listed company in China's state-owned companies, Guodian Technology & Environment Group Corporation Limited has been basically established a corporate governance structure. However, there are still many deficiencies, which will greatly restrict the future development of Guodian Technology & Environment Group Corporation Limited. Therefore, the research on it will have some practical significance to improve the governance structure of Guodian Technology & Environment Group Corporation Limited and many other companies. This paper inspects and revises the results of normative research, by the method of empirical research on corporate governance theory and empirical analysis combined with typical cases, striving to ensure the theory’s scientific and feasible feature. To solve the practical problems, empirical research methods is adopted to implement empirical analysis on its current situation. Then, integrating the related theory of economics and management science, with the method of normative research again, discusses the countermeasures and suggestions to improve corporate governance from the three aspects of the ownership structure, internal governance mechanisms and external governance mechanisms. Focusing on the existing problems of the group's corporate governance and internal control status quo, this paper proposes a series of measures to improve by researching domestic and international corporate governance theory as well as practical experience, such as reducing holdings of state-owned shares, the introduction of institutional shares and legal person shares, the implementation of the operators and the employee stock ownership and other ways to achieve the optimization of the shareholding structure; improving corporate governance structure by optimizing the design of corporate governance structure, rationalizing the relationship on powers, responsibilities and interests of the upper triangle and the lower triangle structure; standardizing and improving the operation of the Board by expanding the size of the outside directors and regulating the operation of the special committees to improve the independent director system; improving and perfecting the company's decision-making system, optimizing and rationalizing internal control mechanisms and human resources management system, strengthening the awareness of risk management, implementing flattening management on organization and vertical management on business towards self-owned enterprises, reinforcing the incentives and constraints on business management, improving internal operation of the corporate governance mechanism, etc. Combined with the history and future development strategy of Guodian Technology & Environment Group Corporation Limited, as well as the current problems existing in terms of corporate governance and internal control system, by approach of empirical research and normative research, this paper systematically analyzes the reasons for Guodian Technology & Environment Group Corporation Limited's corporate governance and internal control problems, and proposes specific measures and recommendations for more targeted basing on the related theories and governance experiences of other listed companies, which is processing practical significance to optimize and improve the governance structure and internal control system of the listed companies.
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