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MBA硕士论文_基于公司治理下的XR央企期货公司内部控制研究(61页)

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文本描述
摘要

近年来,随着资本市场的快速发展,我国的企业无论是在企业规模还是在所涉

及的经营业务方面都有长足发展,内部控制的重要作用也在这样的情况下日益凸

显。内部控制系统是否完善作为评判企业管理工作完善与否的标准,越来越受到现

代企业的重视,它不仅仅是判断现代企业管理水平的重要依据,也是现代企业持续

健康、稳定发展的保障。为了促进我国资本市场提高对于内部控制的重视程度,完

善内部控制下企业经营的效率和效果,我国先后出台了许多关于内部控制的政策及

规范,如《上海证券交易所上市公司内部辑制指引》、《深圳证券交易所上市公司内

部控制指引》以及2008年的《企业内部控制基本规范》。而审计作为评判内部控制

是否有效的重要一环,也被赋予了重要的角色,2010年财政部等五部委曾经联合发

布了《企业内部控制审计指引》,指引中要求上市公司管理层评价自己企业的内部控

制,同时公司内部的注册会计师要对管理层的评价报告总结进行一定的鉴证以及提

供合理保证的意见。从这一措施可以看出内部控制的重要性越来越高,国家对于内

部控制这一方面也越来越重视。而一个健全的内部控制机制并不是独立存在的,其

中很重要的一环就是公司治理结构,内部控制和法人治理结构之间一直都是互相依

存和互相促进的。从当前我国在内部控制以及公司治理方面的研究现状来看,对于

内部控制的研究开始得比较晚,而且多数研究是把内部控制和公司治理分开来看,

将这两者进行相互结合的研究就相对较少,本文以XR央企期货公司的案例为例,

研究基于公司治理下的内部控制。

XR央企期货公司成立于1995年,公司注册资本人民币壹亿元,拥有上海期货

交易所、大连商品交易所、郑州商品交易所及中国金融期货交易所会员资格。公司

的内部控制制度随着公司的发展和经济环境的变化,特别是中央企业作为控股股

东,中央企业集团化管控模式与证监会监会下期货公司的法人治理的要求存在很多

不一致,在公司治理结构方面凸显出不完善的地方,而且这种不完善、不一致可能

成为XR公司发展壮大的缺陷。鉴于此,本文力图运用内部控制现有的相关理论,

采用理论规范和实践分析相结合的方法对XR公司内部控制从法人治理层面进行探

讨,力求XR公司法人治理模式更完善和科学。

关键词:内部控制;公司治理;期货公司;中央企业

I

Abstract

In recent years, our enterprise scale and related business become increasingly

complex with the rapid development of capital markets .In this case, internal control

system (this system is hereinafter referred to as ICS)has become more and more important.

Degree of perfection of ICS is as a standard, to judge the Degree of perfection of enterprise

management. This is being taken much more seriously by modern enterprise. ICS is not

only an important basis for judging the modern enterprise management level but also a

guarantee for sustained and healthy development of the modern enterprise. In order to

promote China's capital market's attention to ICS, and to improve business efficiency and

effectiveness under internal control, China has introduced a number of policies and

standards on ICS,for instance, Shanghai Stock Exchange listed company internal control

guidelines、Shenzhen Stock Exchange listed company internal control guidelines、and

Basic Standards for Enterprise Internal Control in 2008. Audit, as an important part to

judge the effectiveness of ICS, has also been given an important role, so that Ba^/c

Standards for Enterprise Internal Control was promulgated. Ministry of finance and other

five ministries jointly issued this guideline in 2010. This guideline is shown, management

of listed companies is required to evaluate their enterprise's internal control, meanwhile,

CPA within the company is required to authenticate the evaluation report summarizes of

the management, and provide reasonable assurance comments. This measure can be seen

the increasing importance of ICS, and this country is paying more and more attention to

ICS. A sound internal control mechanism does not exist independently; one very important

aspect is corporate governance structure. It has always been mutually interdependent and

mutually between the internal control and corporate governance structure. Judging From

the current situation of china's research, china's internal control research started relatively

later than other countries and separate to research in internal control and business govern,

but combination of the two studies conducted is relatively few.

XR central rate Futures Company is founded in 1995, has a registered capital of 100

million RMB,and is the member of Shanghai Futures ExchangeDalian Commodity

Exchange、Zhengzhou Commodity Exchange and China Financial Futures Exchange.

With the company's development and the changes in economic environment.The central

enterprises in particular as the controlling shareholder,there are many different

requirements of central enterprise group control mode and the securities and Exchange

Commission, under the supervision of the corporate governance of Futures Company,the

III