【摘要】：內(nèi)部控制能夠有效降低企業(yè)的風(fēng)險(xiǎn),對(duì)企業(yè)的長期發(fā)展至關(guān)重要。公司治理是內(nèi)部控制質(zhì)量的重要影響因素,本文采用案例研究與比較分析相結(jié)合的研究方法進(jìn)行分析,對(duì)案例公司哈藥集團(tuán)和振興生化的公司治理情況及其對(duì)內(nèi)部控制質(zhì)量的影響進(jìn)行了比較分析,從而對(duì)公司治理各個(gè)要素對(duì)內(nèi)部控制質(zhì)量的影響進(jìn)行了較為系統(tǒng)的研究。本文首先對(duì)公司治理和內(nèi)部控制的國內(nèi)外相關(guān)研究文獻(xiàn)進(jìn)行梳理和總結(jié),之后論述了委托代理理論、管家理論、利益相關(guān)者理論。在闡述了美國和中國內(nèi)部控制制度的發(fā)展歷程之后,從審計(jì)委員會(huì)、董事會(huì)和CEO三個(gè)方面對(duì)公司治理如何影響內(nèi)部控制質(zhì)量進(jìn)行了理論分析。接著采用雙案例對(duì)比分析的方法,對(duì)兩個(gè)案例公司從審計(jì)委員會(huì)、董事會(huì)和CEO的各個(gè)特征要素與內(nèi)部控制質(zhì)量之間的關(guān)系,進(jìn)行了考察和驗(yàn)證。為完善公司治理結(jié)構(gòu),發(fā)揮審計(jì)委員會(huì)監(jiān)督功能,提高董事獨(dú)立性、專業(yè)勝任能力以及勤勉性,CEO的任職能力,從而改善內(nèi)部控制環(huán)境和提高內(nèi)部控制質(zhì)量提供了案例證據(jù),對(duì)現(xiàn)實(shí)也具有一定的指導(dǎo)意義。
[Abstract]:Internal control can effectively reduce the risk of enterprises, and is very important to the long-term development of enterprises. Corporate governance is an important factor affecting the quality of internal control. This paper makes a comparative analysis on the corporate governance of Harbin Pharmaceutical Group and vitalizing Biochemistry and its influence on the quality of internal control, and makes a systematic study on the influence of each element of corporate governance on the quality of internal control. This paper firstly reviews and summarizes the literature on corporate governance and internal control at home and abroad, and then discusses the principal-agent theory, steward theory and stakeholder theory. After expounding the development course of internal control system in America and China, this paper makes a theoretical analysis on how corporate governance affects the quality of internal control from three aspects: audit committee, board of directors and CEO. Then the relationship between each characteristic factor of audit committee, board of directors and CEO and the quality of internal control is investigated and verified by using the method of double case comparative analysis. In order to perfect the corporate governance structure, give play to the audit committee's supervisory function, improve the director's independence, professional competence and diligent CEO's ability to hold office, and improve the internal control environment and improve the internal control quality, this paper provides case evidence for the improvement of the internal control environment and the quality of the internal control. Also has certain guiding significance to the reality.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.7;F406.7;F271

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