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论文编号：	5008
作者编号：	2220100933
上传时间：	2013/2/27 10:12:52
中文题目：	B公司治理研究
英文题目：	Research of the B company’s corporate governance
指导老师：	马连福
中文关键字：	上市公司 治理 母子公司 控股股东 优化
英文关键字：	Listed Company, Governance, parent and subsidiary company, controlling shareholders, Optimization
中文摘要：	本论文的主题是关于对B公司的公司治理研究。随着规模化经济的发展，企业的并购重组不断发生，出现较多的大型企业集团且均采用母子公司组织形式，因此，研究公司治理问题就具有重大意义。B公司是中国最大、最现代化的钢铁上市公司，研究并优化该公司的公司治理将对B公司的持续发展提供保障。本论文重点研究了B公司的公司治理案例。在对公司治理、母子公司治理的基本理论和文献进行学习、研究后，对B公司的基本情况、治理现状和存在问题进行了分析，提出了优化公司治理的设想，主要是：从公司性质和股权结构入手，将B公司的公司治理模式建议分为三类：上市母公司对上市子公司的独立型治理模式，母公司对全资子公司的覆盖型治理模式，母公司对非上市控股子公司（包括协议具有控制权的子公司）的嵌入型治理模式；通过健全规范控股股东行为的机制、不断提升B公司的治理水平、优化控股股东与B公司的沟通机制、规范关联交易中的控股股东行为等措施，处理好与控股股东的关系，实现与集团公司的共赢；通过合理调整子公司的股权和治理结构、明确董事会在治理中的主体地位、派出人员的制度建设等措施，处理好母子公司的关系，以增强盈利能力，实现公司战略目标。本文的创新点主要是：通过结合B公司实际特点，设计适合于B公司的公司治理模式，同时提出处理好与控股股东的关系是优化母子公司治理的基础，对母公司治理优化和母子公司治理优化也提出了设想，以提升治理水平，增强盈利能力，保持可持续发展。
英文摘要：	The subject of this article is a study on the B companies’ corporate governance. With the development of scale economy, the merger and reorganization of enterprises continue to occur. While most large enterprise groups are parent-subsidiary form of organization, therefore, to study the corporate governance issues is of great significance. B Co.,Ltd. is China's largest and most modern steel company, which means that the study on this company's corporate governance will ensure the sustainable development of the company. This article mainly focuses on the case of the B company’s corporate governance. After Learning the basic theory and literature of the parent and subsidiary companies’ corporate governance, we studied the basic situation, the situation of governance as well as problems of B company, so we propose the idea of optimizing the corporate governance. It is mainly of dividing corporate governance model of B company into three categories due to the nature and the shareholding structure of it: independent corporate governance model , the covered governance model of parent company and wholly-owned subsidiaries, embedded governance model of parent company and unlisted holding subsidiary company(including companies who have the right of control); through completing and standardizing the behavior system of the controlling shareholders, constantly enhancing the level of B company's corporate governance, optimizing the communication between B company and it’s controlling shareholders, and regulating the behavior of controlling shareholders in related party transactions, the relationship between controlling shareholders will be better handled, which is a win-win situation to both the group company and the company itself. Through reasonable adjusting to the subsidiary's equity and governance structure, clarifying the dominant position of the Board in the governance, and building the out-of-province personnel system, the relationship between the parent and subsidiary companies will be well handled, which will also enhance the company’s profitability and achieve corporate strategic objectives. The innovation of this article is: according to the real characteristics of B company, we could design corporate governance model which is suitable to B company and propose that handling the relationship with controlling shareholders is the foundation of optimizing the parent-subsidiary corporate governance. Moreover, we would propose the idea of optimizing the parent company governance and parent-subsidiary corporate governance to practically increase the level of governance, so as the profitability and sustainable development.
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