Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

The Research of the Internal Control Issues of Enterprise Group Based on Corporate Governance

Author WuZuo
Tutor XuXinHua
School Nanchang University
Course Accounting
Keywords Internal Control Corporate Governance Enterprise Group
CLC F275
Type Master's thesis
Year 2011
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Along with the rapid development of market economy , enterprise groups have sprung up , because late development enterprise group , a lower starting point and the internal structure of the particularity of Enterprise Group , in an increasingly competitive environment , companies continue to expose our flaws out of business risk is also showing a trend intensified , and ultimately into the woods, to collapse , a phenomenon in today's market environment is not uncommon , and in large part because the Group attributable to the enterprise 's internal control problems, so enterprise groups in order cope with the rapidly changing environment, we need to establish a sound internal control , to the harsh market environment in an invincible position , avoiding bankruptcy operational risks. Because corporate governance and internal controls exist complementary and mutually dependent relationship , loss of a scientific and effective corporate governance structure , the loss of senior managers on the importance of internal control , no matter how good the design of internal control is just a mere formality, from another point of view , the company should improve the corporate governance structure , it is necessary by virtue of a strong internal control system to constrain control, so that the Group's internal control issues of corporate governance from the perspective of the company is necessary . In this paper, the theory of internal control and corporate governance and internal control relationship as the starting point , from the perspective of corporate governance, enterprise groups , analyzed the current situation of internal controls and internal control based on the status of Enterprise Group proposed specific measures: Optimization of Enterprise Group Internal control environment, rational division of decision-making authority between parent and subsidiary companies , and improve decision-making mechanisms parent company , to explore and establish a unified risk assessment system, improve the transfer of information within the enterprise group , and strengthen budget management , improve the control system of the parent company to subsidiary establish and improve the supervision and inspection agencies, establish an effective incentive and restraint mechanisms . Finally, Enterprise Group 's internal control failures were analyzed.

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