中国上市公司股权结构对内部控制的影响研究

• 영문명: A Study on the Effect of Ownership Structure of Listed Companies on the Internal Control in China
• 발행기관: 글로벌경영학회
• 저자명: 沈英(Shen, Ying) 陈 欣(Chen, Xin) 金春洙(Kim, Chun-Soo)
• 간행물 정보: 『글로벌경영학회지』글로벌경영학회지 제13권 제3호, 33~63쪽, 전체 31쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2016.09.30

국문 초록

股权结构是公司治理体系的产权基础，管理体系中的产权通过治理机制也会影响内部控制的效率。 本文从股权结构的角度出发，研究股权结构对内部控制有效性的影响，本文将采用案例分析法，从 食品类上市公司中选取不同股权结构的企业，研究股权结构对内部控制有效性的影响机理。在剔除 其他影响内部控制有效性的影响因素后，选取了上海梅林、三元股份、莲花味精、星湖科技、金达 威、南方黑芝麻、三全食品、汤臣倍健作为分析对象，采用内部控制有效性评价体系，从股权集中 度以及股东制衡度两个方面对内部控制有效性作出评价，也对非国有控股公司与国有控股公司的内 部控制有效性作出了对比。根据案例分析结论，本文提出保持适当的股权集中度、非国有控股公司 选择适合自身发展的战略、国有控股公司可适当地引入非国有性质的股东，国有控股公司应加强对 合法合规性、报告可靠性及经营效益的重视,以加强我国国有企业内部控制有效性建设水平。

영문 초록

Ownership structure is the basis of property right of the corporate governance system. The property right in the management system through the governance mechanism will also affect the efficiency of internal control. From the perspective of ownership structure, this article studies the effect of ownership structure on the effectiveness of internal control. This article uses the case analysis, selecting enterprises with different ownership structures from the listed companies in the food industry, to study the influence mechanism of ownership structure on the effectiveness of internal control. After excluding other influence factors which influence the effectiveness of the internal control, It chooses Shanghai Merlin, Sanyuan shares, Lianhua Gourmet Powder, Star Lake Bioscience, Kingdomway, Nanfang Black Sesame, Sanquan Foods, and BY-HEALTH as analysis object, to evaluate the effectiveness of internal control from two aspects: ownership concentration and check-and-balance of ownership, with the evaluation system of the effectiveness of internal control. It also compares the effectiveness of internal control between non-state-owned holding companies and state-owned holding companies. According to the conclusion of case analysis, this paper suggests that companies maintain proper ownership concentration, that non-state-owned holding companies choose strategies which suit their own development, that the state-owned holding companies can introduce appropriately unless the homologous state-owned checks and balances shareholders of checks and balances relationship, that state-owned holding companies should strengthen the importance of legal compliance, the reliability of reports, and management benefit, to improve the effectiveness level of internal control of state-owned companies in our country.

목차

Ⅰ.序 论

Ⅱ.理论背景及文献探讨

Ⅲ.股权结构对内部控制有效性影响的案例分析

Ⅳ.提高内部控制有效性的建议

Ⅴ.结 论

키워드

股权 结 构 股权 集中度 股权 制衡 内 部控制有效性 Ownership Structure Ownership Concentration Check and Balance of Ownership Effectiveness of Internal Control