利益相关者导向的内部控制研究
|
摘要
现代企业制度的核心是公司治理和内部控制。良好的公司治理和内部控制是企业增强竞争力和提高经营绩效的必要条件,是保护所有者及其他利益相关者,保证现代市场体系有序、高效运行的微观基础。公司治理是内部控制的起点,公司治理结构是保证内部控制制度功能发挥的前提和基础;内部控制制度在公司治理中处于内部管理监控的位置,是实现公司治理目标的保证,二者密不可分。近年来,随着社会经济的发展,在公司治理中考虑利益相关者的整体利益、鼓励利益相关者适当参与的利益相关者理论已经引起广泛关注,已经成为公司治理发展的一个重要方向,由于社会经济环境的不断变化,以委托代理理论为基础的内部控制制度不能够适应甚至影响了经济发展的需要,以牺牲其他主要利益相关者利益为代价获取股东最大回报的“股东至上”模式遭遇重大质疑。因此,建立利益相关者治理背景下的内部控制制度十分必要。在这种情况下,笔者试图从利益相关者治理的视角出发,通过对利益相关者导向内部控制体系的构建,寻找解决的方案。
在实务方面,美国的安然、世通、施乐,到我国的银广夏、蓝田股份、东方电子等一系列上市公司的财务舞弊案件的频发都表明,现行的以委托代理理论为基础的内部控制体系在企业经营中发挥的作用很有限,如何在复杂多变的经济环境中设计一套合理、有效的内部控制体系,事关企业经营的成败。正是在这样一种情况下,本文将利益相关者理论与内部控制制度结合在一起进行研究。
本文第一章,“导论”。介绍了基于公司治理的内部控制的研究背景与意义、文献综述、研究思路与方法以及主要内容与创新点。
第二章,“公司治理与内部控制的关系”。深入剖析了公司治理与内部控制的关系,研究两者的耦合的基础,充分说明两者进行结合研究的必要性,为后文研究的展开奠定了坚实的理论基础。
第三章,“利益相关者的界定与分类”。在陈述利益相关者对企业重要性基础上,对利益相关者进行界定,分析哪些群体将成为本文中的企业的利益相关者,然后采用合理方法对企业的利益相关者进行分类,在已有研究的基础上,选择股东、经营者、顾客、债权人和政府这五类具有代表性的利益相关者作为研究对象,为下一步的分析打下基础。
第四章,“利益相关者内部控制体系的构建”。针对各类利益相关者的特点,对其内部控制动机、目标和手段进行分析研究,并根据不同利益相关者之间相互控制的关系,最终构建利益相关者导向内部控制体系。
第五章,案例分析。
The core of modern enterprise system is corporate governance and internal control. Healthy corporate governance and internal control are the obligatory premises for corporations to improve their competition power and operation profit, which are also the micro basis of modern market system operation efficiency as well as a way to protect the benefit of stockholders and other stakeholders. Corporate governance is the first step of the internal control. And also corporate governance structure is the premise and basis to make sure that the internal control can perform very well. During the process of corporate governance, the internal control is in the position of internal monitor and management and it can make sure the corporate governance goal can be achieved. The internal control and the corporate governance goal can not be separated. In recent years, as the development of the social economy, the benefit-related theory of the whole profit of stakeholders and encouragement of stakeholders’participation arouse more and more attentions. It is a new field to consider the whole benefit of stakeholders in area of corporate governance. Moreover, it becomes more and more important and useful method in corporate management. As the change of social economy situation, the internal control system based on commission agency theory is not suitable to the development of economy and even sways the development of economy. There are lots of debates about the way that which sacrifices the stakeholders’profits to gain the benefits of the shareholders. The stakeholders’theory has become a new focus of the research on corporate governance area in the west in recent years. From 1980s, the corporation management model of the priority for stockholder, in which corporation seeks the most stockholders income by damaging the profits of other main stakeholders, has been doubt seriously. Therefore, it is absolutely necessary to set up the theory of Stakeholders-oriented toward internal control. Under this condition, the writer intends to find out the solution by establishing the stakeholders-oriented toward internal control from the view of benefit-related stakeholders management.
In practice, the cases of accounting scandals are very successive: Anran, Shitong, Xerox, Yinguangxia, Lantian, Dongfang and so on. These cases demonstrate that internal governance based on commission agency theory is somehow ineffective in the business management process. To establish a reasonable and efficiency internal control system becomes the key factor of the success of the business management. Therefore, the research of this thesis has significant meaning not only theoretically but also practically.
The main contents of this thesis are as follows:
In chapter 1, "the summarization of the internal control system based on the stakeholder theory." The background, meaning, review, contents, research means and research framework will be introduced.
In chapter 2, "the relations between corporate governance and the internal control". We lay stress on the relationship of corporate governance and internal control theory, as well as the necessary of the combined research of these two parts. Then, we thoroughly analyze their relations. These have laid the solid basis for the later thesis research.
In chapter 3, "The definition and classification of stakeholders". Based on the statement of the important of stakeholders to corporation, the analyses of the corporation’s stakeholders and the classification of the corporation’s stakeholders is the basis step for the next. According to the various definition of stakeholder given by western and Chinese scholars, we choose stockholders, managers, employees, creditors and government sectors as the representational research object.
In chapter 4,"internal control system based on stakeholder theory". We analysis the motivation of internal control, object and measurement, and also use the control relation in different stakeholder groups to build up the frame of internal control based on stakeholder theory.
In chapter 5,“cases analyses”
在实务方面,美国的安然、世通、施乐,到我国的银广夏、蓝田股份、东方电子等一系列上市公司的财务舞弊案件的频发都表明,现行的以委托代理理论为基础的内部控制体系在企业经营中发挥的作用很有限,如何在复杂多变的经济环境中设计一套合理、有效的内部控制体系,事关企业经营的成败。正是在这样一种情况下,本文将利益相关者理论与内部控制制度结合在一起进行研究。
本文第一章,“导论”。介绍了基于公司治理的内部控制的研究背景与意义、文献综述、研究思路与方法以及主要内容与创新点。
第二章,“公司治理与内部控制的关系”。深入剖析了公司治理与内部控制的关系,研究两者的耦合的基础,充分说明两者进行结合研究的必要性,为后文研究的展开奠定了坚实的理论基础。
第三章,“利益相关者的界定与分类”。在陈述利益相关者对企业重要性基础上,对利益相关者进行界定,分析哪些群体将成为本文中的企业的利益相关者,然后采用合理方法对企业的利益相关者进行分类,在已有研究的基础上,选择股东、经营者、顾客、债权人和政府这五类具有代表性的利益相关者作为研究对象,为下一步的分析打下基础。
第四章,“利益相关者内部控制体系的构建”。针对各类利益相关者的特点,对其内部控制动机、目标和手段进行分析研究,并根据不同利益相关者之间相互控制的关系,最终构建利益相关者导向内部控制体系。
第五章,案例分析。
The core of modern enterprise system is corporate governance and internal control. Healthy corporate governance and internal control are the obligatory premises for corporations to improve their competition power and operation profit, which are also the micro basis of modern market system operation efficiency as well as a way to protect the benefit of stockholders and other stakeholders. Corporate governance is the first step of the internal control. And also corporate governance structure is the premise and basis to make sure that the internal control can perform very well. During the process of corporate governance, the internal control is in the position of internal monitor and management and it can make sure the corporate governance goal can be achieved. The internal control and the corporate governance goal can not be separated. In recent years, as the development of the social economy, the benefit-related theory of the whole profit of stakeholders and encouragement of stakeholders’participation arouse more and more attentions. It is a new field to consider the whole benefit of stakeholders in area of corporate governance. Moreover, it becomes more and more important and useful method in corporate management. As the change of social economy situation, the internal control system based on commission agency theory is not suitable to the development of economy and even sways the development of economy. There are lots of debates about the way that which sacrifices the stakeholders’profits to gain the benefits of the shareholders. The stakeholders’theory has become a new focus of the research on corporate governance area in the west in recent years. From 1980s, the corporation management model of the priority for stockholder, in which corporation seeks the most stockholders income by damaging the profits of other main stakeholders, has been doubt seriously. Therefore, it is absolutely necessary to set up the theory of Stakeholders-oriented toward internal control. Under this condition, the writer intends to find out the solution by establishing the stakeholders-oriented toward internal control from the view of benefit-related stakeholders management.
In practice, the cases of accounting scandals are very successive: Anran, Shitong, Xerox, Yinguangxia, Lantian, Dongfang and so on. These cases demonstrate that internal governance based on commission agency theory is somehow ineffective in the business management process. To establish a reasonable and efficiency internal control system becomes the key factor of the success of the business management. Therefore, the research of this thesis has significant meaning not only theoretically but also practically.
The main contents of this thesis are as follows:
In chapter 1, "the summarization of the internal control system based on the stakeholder theory." The background, meaning, review, contents, research means and research framework will be introduced.
In chapter 2, "the relations between corporate governance and the internal control". We lay stress on the relationship of corporate governance and internal control theory, as well as the necessary of the combined research of these two parts. Then, we thoroughly analyze their relations. These have laid the solid basis for the later thesis research.
In chapter 3, "The definition and classification of stakeholders". Based on the statement of the important of stakeholders to corporation, the analyses of the corporation’s stakeholders and the classification of the corporation’s stakeholders is the basis step for the next. According to the various definition of stakeholder given by western and Chinese scholars, we choose stockholders, managers, employees, creditors and government sectors as the representational research object.
In chapter 4,"internal control system based on stakeholder theory". We analysis the motivation of internal control, object and measurement, and also use the control relation in different stakeholder groups to build up the frame of internal control based on stakeholder theory.
In chapter 5,“cases analyses”
引文
[1]杨雄胜.管理控制实践发展的透视与思考.中国注册会计师,2006,9:56～61
[2]李维安,王世权.利益相关者治理理论研究脉络及其进展探析.外国经济与管理,2007,4:10～17
[3]阎达五,杨有红.内部控制框架的构建.会计研究,2001,2:9～14
[4]朱荣恩.建立和完善内部控制的思考.会计研究,2001,2:24～31
[5]杨有红,胡燕.试论公司治理与内部控制的对接.会计研究,2004,10:15～19
[6]张砚,杨雄胜.内部控制理论研究的回顾与展望.审计研究,2007,1:37～42
[7]贾生华,陈宏辉.利益相关者的界定方法述评.外国经济与管理,2002,5:13～18
[8]陈宏辉,贾生华.企业利益相关者三维分类的实证分析.经济研究,2004,4:80～90
[9]吴玲,贺红梅.基于企业生命周期的利益相关者管理战略.经济论坛,2005,18:54～55
[10]吴玲.中国企业利益相关者管理策略实证研究:[博士学位论文].成都:四川大学,2006
[11]吴玲,陈维政.企业对利益相关者实施分类管理的定量模式研究.中国工业经济,2003,6:70～76
[12]吴玲,贺红梅.基于企业生命周期的利益相关者分类及其实证研究.四川大学学报(哲学社会科学版),2005,6:34～38
[13]张宜霞.企业内部控制论:[博士学位论文]:东北财经大学,2005
[14]李连华.公司治理结构与内部控制的链接与互动.会计研究,2005,2:64～69
[15]李明辉.论内部公司治理与内部控制.广西会计,2002,12.
[16]黎文靖,张帆.利益相关者导向内部控制设计.中国金融,2005,22:42～43
[17]杨雄胜.内部控制理论研究新视野.会计研究,2005,7:49～54
[18]费方域.企业的产权分析.上海:上海人民出版社,1998
[19]钱颖一中国的公司治理结构改革和融资改革.北京:中国经济出版社,1995
[20]林毅夫,蔡肪,李周.充分信息与国有企业改革.上海:上海人民出版社,1997
[21]贺欣.内部控制研究范畴的经济学思考.财会通讯,2006,3:100～103
[22]杨雄胜.内部控制的管理渊源解析:管理学的视角.中国注册会计师,2006,4:71～75
[23]内部控制的经济学思考.会计研究,2002,8:54～56
[24]杨雄胜.内部控制的性质与目标:来自演化经济学的观点.会计研究,2006,11:45～52
[25]杨雄胜.内部控制理论面临的困境及其出路.会计研究,2006,2:53～59
[26]金小英,唐予华.COSO风险管理报告——内外部关系的解读和启示.上海立信会计学院学报,2005,19,6:39～42
[27]严晖.公司治理、公司管理与内部控制——对COSO企业风险管理框架的分析.财会通讯,2005,4:10～14
[28]张砚.内部控制历史发展的组织演化研究.会计研究,2005.2:76～81
[29]郭道扬.会计史研究.北京:中国财政经济出版社,2004.217~219
[30]Williamson, O. Corporate Finance and Corporate Governance. Journal of Finance,1988,20(8): 567～591
[31]杨雄胜.内部控制发展问题研究:[博士学位论文].大连:东北财经大学,2004
[32]滕丽丹《公司治理结构与内部控制制度互动关系研究——来自我国上市公司的实证研究》:[硕士学位论文].沈阳:沈阳工业大学,2006
[33]Tricker, R. International Corporate Governance. Prentice Hall,1994,33(9): 55～56
[34]Lipton, Martin, Jay Lorsch. A Modest Proposal for Improved Corporate Governance. Business Lawyer 1992 48(1): 59～77
[35]Treadway Commission, Internal Control-Integrated Framework., Committee of Sponsoring Organizations of the Treadway Commission,1997.
[36]Corporate Governance一The Role of internal control. http://www.azcpa.org
[37]Steven J Root.Beyond COSO: Internal Control to Enhance Corporate Governance.2000
[38]Framework For internal control systems in banking organizations一Basle committee on Banking supervision,1998.9
[39]CIMA,.A frame work for internal control .Corporate Governance .April 1999
[40]What is COSO? Defining the Alliance That Defined Internal Control,by Financial Executives Research Foundation .April 2003
[41]张宜霞,舒惠好.内部控制国际比较研究.北京:中国财政经济出版社,2006.301～304
[42]中国银行业监督管理委员会http://www.cbrc.gov.cn
[43]中国证券监督管理委员会http://www.csrc.gov.cn
[44]中国注册会计师协会网站http://www.cicpa.org.cn
[45]中华人民共和国财政部网站http://www.mof.gov.cn
[46]中国期刊网http://www.cnki.net/
[2]李维安,王世权.利益相关者治理理论研究脉络及其进展探析.外国经济与管理,2007,4:10～17
[3]阎达五,杨有红.内部控制框架的构建.会计研究,2001,2:9～14
[4]朱荣恩.建立和完善内部控制的思考.会计研究,2001,2:24～31
[5]杨有红,胡燕.试论公司治理与内部控制的对接.会计研究,2004,10:15～19
[6]张砚,杨雄胜.内部控制理论研究的回顾与展望.审计研究,2007,1:37～42
[7]贾生华,陈宏辉.利益相关者的界定方法述评.外国经济与管理,2002,5:13～18
[8]陈宏辉,贾生华.企业利益相关者三维分类的实证分析.经济研究,2004,4:80～90
[9]吴玲,贺红梅.基于企业生命周期的利益相关者管理战略.经济论坛,2005,18:54～55
[10]吴玲.中国企业利益相关者管理策略实证研究:[博士学位论文].成都:四川大学,2006
[11]吴玲,陈维政.企业对利益相关者实施分类管理的定量模式研究.中国工业经济,2003,6:70～76
[12]吴玲,贺红梅.基于企业生命周期的利益相关者分类及其实证研究.四川大学学报(哲学社会科学版),2005,6:34～38
[13]张宜霞.企业内部控制论:[博士学位论文]:东北财经大学,2005
[14]李连华.公司治理结构与内部控制的链接与互动.会计研究,2005,2:64～69
[15]李明辉.论内部公司治理与内部控制.广西会计,2002,12.
[16]黎文靖,张帆.利益相关者导向内部控制设计.中国金融,2005,22:42～43
[17]杨雄胜.内部控制理论研究新视野.会计研究,2005,7:49～54
[18]费方域.企业的产权分析.上海:上海人民出版社,1998
[19]钱颖一中国的公司治理结构改革和融资改革.北京:中国经济出版社,1995
[20]林毅夫,蔡肪,李周.充分信息与国有企业改革.上海:上海人民出版社,1997
[21]贺欣.内部控制研究范畴的经济学思考.财会通讯,2006,3:100～103
[22]杨雄胜.内部控制的管理渊源解析:管理学的视角.中国注册会计师,2006,4:71～75
[23]内部控制的经济学思考.会计研究,2002,8:54～56
[24]杨雄胜.内部控制的性质与目标:来自演化经济学的观点.会计研究,2006,11:45～52
[25]杨雄胜.内部控制理论面临的困境及其出路.会计研究,2006,2:53～59
[26]金小英,唐予华.COSO风险管理报告——内外部关系的解读和启示.上海立信会计学院学报,2005,19,6:39～42
[27]严晖.公司治理、公司管理与内部控制——对COSO企业风险管理框架的分析.财会通讯,2005,4:10～14
[28]张砚.内部控制历史发展的组织演化研究.会计研究,2005.2:76～81
[29]郭道扬.会计史研究.北京:中国财政经济出版社,2004.217~219
[30]Williamson, O. Corporate Finance and Corporate Governance. Journal of Finance,1988,20(8): 567～591
[31]杨雄胜.内部控制发展问题研究:[博士学位论文].大连:东北财经大学,2004
[32]滕丽丹《公司治理结构与内部控制制度互动关系研究——来自我国上市公司的实证研究》:[硕士学位论文].沈阳:沈阳工业大学,2006
[33]Tricker, R. International Corporate Governance. Prentice Hall,1994,33(9): 55～56
[34]Lipton, Martin, Jay Lorsch. A Modest Proposal for Improved Corporate Governance. Business Lawyer 1992 48(1): 59～77
[35]Treadway Commission, Internal Control-Integrated Framework., Committee of Sponsoring Organizations of the Treadway Commission,1997.
[36]Corporate Governance一The Role of internal control. http://www.azcpa.org
[37]Steven J Root.Beyond COSO: Internal Control to Enhance Corporate Governance.2000
[38]Framework For internal control systems in banking organizations一Basle committee on Banking supervision,1998.9
[39]CIMA,.A frame work for internal control .Corporate Governance .April 1999
[40]What is COSO? Defining the Alliance That Defined Internal Control,by Financial Executives Research Foundation .April 2003
[41]张宜霞,舒惠好.内部控制国际比较研究.北京:中国财政经济出版社,2006.301～304
[42]中国银行业监督管理委员会http://www.cbrc.gov.cn
[43]中国证券监督管理委员会http://www.csrc.gov.cn
[44]中国注册会计师协会网站http://www.cicpa.org.cn
[45]中华人民共和国财政部网站http://www.mof.gov.cn
[46]中国期刊网http://www.cnki.net/