| 基于民营上市公司治理模式的内部控制对策探析 |
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| 引用本文： | 陈丽萍,孙伟娜.基于民营上市公司治理模式的内部控制对策探析[J].科技与管理,2008,10(1):25-27. |
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| 作者姓名： | 陈丽萍 孙伟娜 |
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| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150028 |
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| 基金项目： | 中国商业会计学会会计重点科研课题 |
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| 摘 要： | 以公司治理与内部控制的相互关系为出发点，在分析了民营上市公司家族治理模式削弱内部控制的牵制及评价的有效性，财务控制缺乏力度等缺陷的基础上，提出了变董事会治理的“消极合规”为“积极合规”，强化监事会的监督职能，实施全面预算管理以及加强企业文化建设的对策措施。
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| 关 键 词： | 民营上市公司 公司治理 内部控制 |
| 文章编号： | 1008-7133（2008）01-0025-03 |
| 收稿时间： | 2007-10-12 |
| 修稿时间： | 2007年10月12 |
Analyses of private listed companies' internal control measures based on its model of corporate governance |
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| CHEN Li-ping,SUN Wei-na.Analyses of private listed companies'''' internal control measures based on its model of corporate governance[J].Science-Technology and Management,2008,10(1):25-27. |
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| Authors: | CHEN Li-ping SUN Wei-na |
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| Institution: | CHEN Li-ping, SUN Wei-na ( Accounting School, Harbin University of Commerce, Harbin 150028, China) |
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| Abstract: | This paper analyses the defects of the private listed companies from the mutual relations between corporate governance and internal control which includes private listed companies＇ family governance model weakening its internal control and evaluation of internal control＇s effectiveness, the serious lack of financial control and so on. Then we proposes corresponding measures to perfect its intern~ control which contains changing Board Governance＇s ＂passive compliance＂ to ＂positive compliance＂ , strengthening the supervisory function of the board of supervisors, implementing the comprehensive budget management and strengthening the enterprise culture. |
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| Keywords: | private listed companies corporate governance internal control |
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