【作者】 朱炯；

【导师】 章成蓉；

【作者基本信息】 四川大学 ， 会计学， 2003， 硕士

【摘要】 两权分离的现代企业是多边契约关系的集合体，其中最重要的就是委托代理的契约关系。然而，委托人和代理人之间的信息不对称、契约不完全和责任不对等，会影响经营效率和效果，代理风险和代理成本应运而生，为此需要在契约关系内部构建规范化、制度化的监督和控制机制——公司治理结构来实现对权力的制衡，确保委托人的权益并保证经营效果。公司治理包括内外两种治理机制，但我国目前还缺乏公司治理所必需的外部市场竞争机制，如缺乏有效的资本市场、并购市场和完备的经理人才市场以及企业终止破产机制，因此内部治理机制成为我国公司治理的重头戏。 作为系统激励约束自律机制的内部控制体系是公司治理的重要组成，在内部治理结构中担当的是内部管理监控系统的角色，是实现公司内部治理目标的重要保证。然而，我国上市公司的内部控制状况却令人堪忧。近年来，因内控失控而导致ST、PT公司的不断增加已成为我国上市公司中的一道风景，历史学家汤因比说过：“一个国家乃至一个民族，其衰亡是从内部开始的，外部力量不过是其衰亡前的最后一击。”我国上市公司普遍存在的内部控制体系不健全、不完善的现状引起了笔者对上市公司内部控制体系的关注。本文将上市公司的内部控制体系研究作为选题，借鉴相关经济学理论，结合内部控制理论的历史演进、现代企业制度的内涵和我国的现实状况，对如何健全我国上市公司内部控制体系提出了笔者自己的一些见解。 全文共分四个部分。引言是破题之论，明确了本文写作的出发点；其次，分析了内部控制产生的理论基础:委托代理理论和公司治理结构理论，结合现实说明了内部控制体系构建的必要性和意义:然后，从内部控制理论的历史演进入手，结合现代企业制度的内涵和新经济时代的特征，搭建了我国现代企业内部控制体系的目标框架和要素框架;最后，通过郑百文内控失控的案例分析，引出我国上市公司内部控制体系存在的问题和现状，分析其成因，并提出相应的对策。更多还原

【Abstract】 Modern enterprise is an aggregate of multilateral contracts. Among the kinds of covenant relationships, the most important one is the clientage. But the asymmetry of information, the incompletion of contracts- and inequity of responsibilities between client and attorney may affect the efficiency and effect of prosecution. Risk and cost of surrogate emerge according to the situations. So it is necessary to constitute standardized supervision & control mechanism. Corporate governance is the appropriate one to realize the balance of power so as to ensure consigner’s rights and interests, and to guarantee the efficiency and the effect of prosecution. Corporate governance consists of external and internal mechanism. However, the necessary external competition mechanism is still deficient in China, such as the lack of effective capital market, mergers & acquisitions market, mature manpower market and bankruptcy system. So it goes without saying that the internal corporate governance mechanism is the crucial point of Chinese enterprise’s governance.Internal control, which is a kind of self-discipline system of promptings and restrictions, is a significant component of corporate governance. It plays a role of internal supervision & control system and it is a vital guarantee to realize the goals of internal corporate governance. However, the status of internal control in our listing corporations is uneasy. The number of companies that receive specialtreatment or particular transfer because of the wildness of internal control system has been increasing recently. The historian Arnold J.Toynbee said, as for a country, even for a nation, its wane starts from the interior. The exterior force is only the ultimate strike before it deceases. The incompleteness of internal control system of our listing corporations arouses author’s concern. This essay, therefore, bases on the topic of the research on internal control system of listing corporations. Using correlative economic theories, considering the evolution of internal control theories, connotations of modem enterprise system and the actual conditions of China, author puts forth some viewpoints on how to enforce the internal control system of Chinese listing corporations.There are four parts in this paper. The introduction presents the springboard of the research. Next, it analyses the theoretic foundations of internal control: theory of clientage and corporate governance, and explain the importance and significance of establishing internal control considering the actual conditions of China. Then, starting from the evolution of internal control theories, author brings forward goals framework and elements framework of modern enterprise’s internal control system linking with connotations of modern enterprise system and characteristics of new economics. Last, applying the case of Zhengbaiwen, author analyses the problems and causes of Chinese listing corporations’ internal control system and advances counter measurements.更多还原