【摘要】：近年來(lái),隨著中國(guó)資本市場(chǎng)的迅速發(fā)展,上市企業(yè)的公司治理課題顯得越來(lái)越重要。本文選取在內(nèi)部治理方面暴露問(wèn)題較多的上海匹凸匹金融信息服務(wù)公司為對(duì)象,在對(duì)其治理環(huán)境進(jìn)行調(diào)查與分析的基礎(chǔ)上,圍繞其公司內(nèi)部治理改進(jìn)方案的設(shè)計(jì)和實(shí)施展開(kāi)研究。上海匹凸匹金融信息服務(wù)公司大股東存在資產(chǎn)擔(dān)保、資金占用等侵害上市公司和中小股東利益的行為,且其許多行為通過(guò)向大股東隱匿關(guān)聯(lián)方利益輸送的方式進(jìn)行,在一定程度上具有隱秘性。本文提出的改進(jìn)意見(jiàn)是,上海匹凸匹金融信息服務(wù)公司需要優(yōu)化董事會(huì)結(jié)構(gòu),增加獨(dú)立董事的數(shù)量,豐富獨(dú)立董事的專業(yè)背景;加強(qiáng)內(nèi)部審計(jì)制度和獨(dú)立董事制度等制度建設(shè),增強(qiáng)實(shí)際執(zhí)行中的獨(dú)立性;細(xì)化和完善內(nèi)部流程控制,從制度上避免資產(chǎn)擔(dān)保、資金占用等內(nèi)部治理的失控現(xiàn)象;可以在章程中要求董監(jiān)高承擔(dān)更多的違規(guī)成本和信息披露義務(wù),賦予股東更多股東權(quán)利履行監(jiān)督董監(jiān)高人員。在外部環(huán)境方面,財(cái)經(jīng)媒體監(jiān)督以及證券分析師的專業(yè)意見(jiàn)也可促使公司大股東約束并且改善自身行為。本文的應(yīng)用意義在于,借鑒案例公司的公司治理不足,有效預(yù)防和發(fā)現(xiàn)其它公司的類似情況,根據(jù)海外規(guī)則和經(jīng)驗(yàn)提出改進(jìn),進(jìn)行有效嘗試以解決當(dāng)前問(wèn)題。
[Abstract]:In recent years, with the rapid development of Chinese capital market, the corporate governance of listed enterprises is becoming more and more important. Based on the investigation and analysis of the governance environment, this paper chooses Shanghai Peijingpi Financial Information Service Company, which is exposed more problems in the internal governance, as the object of the study, and on the basis of the investigation and analysis of its governance environment, Research on the design and implementation of its internal governance improvement scheme. The major shareholders of Shanghai Peijingpi Financial Information Service Company have activities that infringe on the interests of listed companies and small and medium shareholders, such as asset guarantee, capital occupation and so on, and many of their actions are carried out by means of hiding the interests of related parties to the large shareholders. To some extent secretive. The improvement suggestion of this paper is that Shanghai Peijingpi Financial Information Service Company needs to optimize the board structure, increase the number of independent directors, and enrich the professional background of independent directors; Strengthen the system construction of internal audit system and independent director system, strengthen the independence in actual execution, refine and perfect the internal process control, avoid the out-of-control phenomenon of internal governance such as asset guarantee, capital occupation and so on. Dong Jiangao can be required in the articles of association to assume more illegal costs and information disclosure obligations, and give shareholders more rights to perform supervision of Dong supervisory high personnel. In terms of the external environment, financial media supervision and securities analysts' professional advice can also encourage major shareholders to restrain and improve their behavior. The application significance of this paper lies in drawing lessons from the lack of corporate governance in case companies, effectively preventing and discovering similar situations in other companies, proposing improvements according to overseas rules and experiences, and making effective attempts to solve the current problems.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F832.39;F271

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