董事会特征与内部控制效果关系的研究——以獐子岛为例.docxVIP

摘 要 2001年以来层出不穷的财务舞弊与财务造假事件不断刺激着社会大众将目光聚焦于企业的内部控制。内部控制作为企业内外运营的保障，其对于保证经营效益，维护投资者利益具有关键性作用。作为当前经济市场构成中的中坚力量，企业经营运营的有效性与真实性会牵连到众多相关领域，而董事会作为公司治理的核心枢纽，在企业信息沟通、企业经营决策上负有最终责任，故也对企业经营过程中的重要部分，即内部控制实施干预，保证其全面性、规范性和有效性。 本文从公司治理视角出发，以董事会特征为研究基础，以2014至2017年出现过重大财务问题的獐子岛公司为案例，研究内容包括:首先，分析本课题的研究背景与意义所在；其次，对国内外董事会特征与内部控制有效性关系的研究进行了综述，明确当前的研究重点与争议点，并解释了研究课题的关键概念作为论证的基础；再次，本文分析了獐子岛公司事件的始末，并从多个董事会特征角度对该公司出现的内部控制失效情况进行分析，并以此归纳出与内部控制有效性相联系的董事会特征项目；最后，针对案例研究的结论，从董事会特征角度，以獐子岛公司为切入点，提出合适的解决方案。 关键词：董事会特征; 内部控制有效性; 公司治理; 獐子岛; 财务舞弊 ABSTRACT The finacial fraud and cheating cases has been emerging in an endless stream from 2001 , which keeps motivating more of the public to put their focus on the internal controls of certain enterprise. As the assurance of both the internal and external operation of an enterprise , internal controls possess the key function of ensure the benefit of operation and the investors benefit . Enterprise has now become the core power that formats the economic market for the effect and honest of its operation will have influence on many relative fields , and , as the board is considered as the core of the arrangement of a company , it should be the first one to account for the communicating and descision making activities. Because of this , the board should also have impacts on the use of internal controls , making it effective This paper starts from the management of the company and is based on the features of the board , taking the ZONECO as the example. The main content of this paper: About the backgrounds and meanings of the research; About the theories at home and abroad,;About the Case of ZONECO Company and the analysises of the ineffectiveness of this company based on several features of the boards ;About the summary of the features of the board that will have impact on the effectiveness of internal controls. Finally , with the analysis es of the example , this paper proposed general-served solutions based on the features of the board Keywords：Board