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MBA论文_基于内部控制视角下K民营企业治理机制优化研究

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摘要
摘要
建立健全的公司治理对提高企业竞争力、提高企业经济效益有很重要的意
义。随着企业经营组织形式的不断变化,原有的公司治理机制已不能适应当今
社会的发展需要。我国的内部控制体系需要逐步完善,其与西方发达国家的相
比较晚。我国还有很多的公司在内部控制和公司治理方面,还没有达到现代化
公司的管理水平,且运作是相互独立的。长期以来,许多学者对内部控制制度
和公司治理机制进行了研究,但学者们只研究了两者的理论要求,尚未深入探
讨如何将它们有效地融入实际工作应用中。特别是在中国企业组织类型中占比
最大的民营企业,也面临着同样的管理方面的问题。基于民企在所有权与其经
营权分离度低的现状,通过内部控制提升公司治理效果受到越来越多的关注。
内部控制和公司治理作为公司控制风险的重要制度和机制,在公司发展中发挥
着越来越重要的作用,已逐渐成为企业管理所必须的管理制度。
本文以 K民营企业(以下简称“K公司”)为例,研究发现,由于企业内
部控制制度建设的不完善,在日常的经营管理活动中就会出现诸多问题,以至
影响到公司治理。K公司是一家集生产、销售、研发于一体的药业民营企业,在
公司的发展过程中,企业的内部控制与治理也存在着同样的问题。基于 K公司
的案例研究,K公司有必要从内部控制的角度来优化公司治理,才能促进公司有
效经营发展,有效降低企业风险管理问题,完成公司战略目标。
关键词:内部控制;民营企业;公司治理;优化
I

Abstract
Abstract
It is of great significance to establish and perfect corporate governance to
improve the competitiveness and economic benefits of enterprises. With the
continuous change of enterprise management organization, the original corporate
governance mechanism can not adapt to the development needs of today's society.
China's internal control system needs to be gradually improved, which is relatively
late compared with that of western developed countries. In terms of internal control
and corporate governance, many companies in China have not reached the
management level of modern companies, and their operations are independent of each
other. For a long time, many scholars have studied the internal control system and
corporate governance mechanism, but scholars have only studied the theoretical
requirements of the two, but have not explored how to effectively integrate them into
practical work. In particular, private enterprises, which account for the largest
proportion of organizational types in China, also face the same management problems.
Due to the low degree of separation between ownership and management of private
enterprises, improving corporate governance effect through internal control has
attracted more and more attention. Internal control and corporate governance, as an
important system and mechanism to control risks, are playing an increasingly
important role in the development of the company and have gradually become a
necessary management system for enterprise management.
Taking K private enterprise (hereinafter referred to as "K Company") as an
example, this thesis found that due to the imperfect construction of internal control
system, there would be many problems in daily operation and management activities,
even affecting corporate governance. K Company is a private pharmaceutical
enterprise integrating production, sales and RESEARCH and development. In the
development process of the company, the internal control and governance of the
enterprise also have the same problems. Based on the case study of K Company, it is
necessary for K Company to optimize corporate governance from the perspective of
II

Abstract
internal control, so as to promote the effective operation and development of the
company, effectively reduce corporate risk management problems and achieve
corporate strategic goals.
Key words: Internal control; Private enterprises; Corporate governance;
optimization
III
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