corporate system control 中文意思是什麼
corporate system control
解釋
公司系統控制-
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
引言是破題之論，明確了本文寫作的出發點；其次，分析了內部控制產生的理論基礎:委託代理理論和公司治理結構理論，結合現實說明了內部控制體系構建的必要性和意義:然後，從內部控制理論的歷史演進入手，結合現代企業制度的內涵和新經濟時代的特徵，搭建了我國現代企業內部控制體系的目標框架和要素框架;最後，通過鄭百文內控失控的案例分析，引出我國上市公司內部控制體系存在的問題和現狀，分析其成因，並提出相應的對策。 -
Because of imperfect in regulation, laws and market, the model brings out lots of problems such as insider - control, excessive freedom for large stockholder, no efficiency of supervisory, hollowing out the listed firm, etc. the fourth chapter : to solve the problems of corporate governance in china, we must do these things as follow : to diminish the difference of currency stock and incurrence stock, to realize that common stocks have common rights, to perfect the stimulation and control mechanism, to perfect the - structure of the board of the directors through introducing independent directors, to perfect market system and law system
4 、研究問題的目的是為了解決問題，而要解決我國公司治理中的問題，不但要克服制度構造的缺陷，逐步縮小流通股與非流通股的利益差別，實現同股同權：要完善公司的激勵、約柬機制，改善董事會的結構，引進獨立董事，加強公司對其他利益相關者利益的考慮：而且還要建立和完善市場體系，加強法律和執法體系的建設，使外部治理市場和法律、法規在公司治理中發揮強勢的監督和約柬功能，最終形成公司治理的良勝生態環境。 -
The instauration of corporate supervisory system fits the need of inside control and is the symbol of the corporate development correctly
公司內部監督機制的設立，是公司內部制衡的需要，也是公司健康發展的重要標志。 -
Under the background of that most countries in the world are use corporate system, “ insider ” who hold the corporation ’ s control power always encroach principal part of other corporations ’ legal rights figure for their private interests, bring on “ insider ” control behavior become the major problem of corporate governance structure in current every countries of the world. market economy is also monocracy economy, ask the law play a important role in market economy activities
在世界各國普遍採用公司制的條件下，掌握公司控制權的「內部人」往往為謀取私益而侵犯其他公司參與主體的合法權益，導致「內部人」控制行為成為當前世界各國公司治理結構中的主要問題。市場經濟是法治經濟，要求法律在市場經濟活動中起到重要作用。 -
Faced with this situation, in the corporate governance structure of the west introduced the system of independent directors china ' s listed companies since august 21, 2001, the china securities regulatory commission promulgated the " on the establishment of independent directors of listed companies in the guidance system ", marks the beginning of our independent directors in listed companies to implement the system. 。 introduction of the system of independent directors of listed companies, mainly in view of the existence of our company ' s management structure is too centralized, decentralized and public shareholders too weak force ; control of the controlling shareholders, led to the independence is not strong, decision - making, oversight functions properly ; the board of supervisors fail to controlling shareholders, supervision of the board of serious adverse internal control phenomenon
獨立董事是英美公司治理模式的特色制度，其在制衡控股股東或內部人的控制權濫用，捍衛董事會的獨立性，促進公司可持續發展以及保障股東整體利益等方面卓有成效。獨立董事制度已經實施多年，獨立董事已經擺脫當年設立時勢單力薄的劣勢，在現階段能對上市公司進行有力的決策干預，其干預的成效如何，本文用實證的觀點去看待獨立董事制度對中國上市公司盈餘方面的影響，從而揭示獨立董事制度發展多年以來的成效，並根據時代發展，提出需要改進的地方 -
The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market
摘要內部控制的建立與完善，對于改善我國報業集團的內部控制現狀，保證會計信息的質量，完善公司治理和信息披露制度，保護投資者的合法權益和資本市場的有效運行等，有著非常重要的意義。 -
The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management
其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。 -
Corporate governance is a set of system and methodology that direct and control corporate running
公司治理是一整套賴以指導和控制公司運作的制度和方法。 -
Part two : firstly, the thesis analyse circumstance peculiarity of management control system of gdtc. stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue. it is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of gdtc and reengineer organization structure for management control accounting system
第二大部分首先研究分析了廣東電信的管理控制系統的環境制約因素，著重結合廣東電信公司的市場競爭狀況、公司治理結構以及組織環境，從有效發揮管理控制會計的幾個難點入手，提出自己的基本論點，即控制會計系統是實施戰略的工具，著重在比較競爭優勢的基礎上構建競爭戰略，並根據戰略特點分析改造公司內部組織結構，建立有利於管理控制會計系統有效發揮的內部環境。 -
Corporate governance exists in the company in every kind. shareholder structure in chinese stock market originates from non - liqudity of rights of control, this is passive give - up or compulsory give - up, it was system selection under public ownership in that time. along with deepening of economic reform and pluralization of sharehold structure, as a special commodity, rights of control bring about the need of liqudity, this is internal reson of circulating system, is also
公司治理就以各種形式存在於企業之中。中國證券市場上股權分置起源於控制權的非流動性，這是被動放棄或強制放棄，是當時在公有制條件下的制度選擇。隨著經濟改革的深化和股權結構的多元化，控制權作為一種特殊商品日益產生了流動性需求，這是全流通制度的內在動因，也是現代商品經濟的合理訴求。 -
On the other hand, many business groups have built up the modern enterprise institution, the structures of their corporate governance are nearly perfect and their basic management works have done very well. so optimizing the financial supervision and control system and reinforcing th e inner management of the business groups become more and more important. beyond all doubt, carrying on systemic and overall theoretical research to the above - mentioned problems then announcing the results will produce the enormous social benefits and economic benefits
眾所周知，我國企業集團的組建速度大多較快而整體管理水平卻相對滯后，其間的財務監管和控制工作尤為薄弱，各成員的經營運作與集團財務管理目標經常背道而馳，作為集團公司法人治理結構的重要組成部分與集團財務體制的核心內容，財務監控體系的重要性正引起人們的普遍關注，大力推進和加強企業集團財務監控體系建設無疑具有重大的現實意義和深遠影響；另一方面，隨著我國現代企業制度的逐步到位，相當一部分治理結構較為完善和管理基礎工作比較扎實的企業集團，優化財務監控體系和進一步提升企業集團內部管理水平的呼聲正日漸高漲，毫無疑義，對上述問題進行系統全面的理論研究並將研究結果公佈於眾，必將產生巨大的社會效益和經濟效益。 -
The research on the capital structure is one of the hot issues in the international financial theory fields, but also one of the most controversial issues in finance. as the continuous the perfection of china ' s capital market mechanism and the deepening of financing system reform, the chinese listed companies will have more financing channels to select. the financing structure of listed company presents the multifactor phase. at this time, it is especially important to research the financing behavior and the foundations of decision of china ' s companies. capital structure will influence the distribution of corporate surplus returns, the corporate surplus control power and the corporate managing structure, and finally the value of the company
隨著中國投融資體制改革深化和資本市場機制不斷完善，中國上市公司將有更多的融資渠道可以選擇，公司融資結構呈現出多元化的局面。此時，研究中國公司的融資行為以及決策依據顯得特別重要。因為公司融資結構決策會影響到公司剩餘收益的分配、公司剩餘控制權以及公司治理結構，最後會影響到公司價值。 -
With the introduction of two variables ? “ shareholders ’ supervision, portfolio of salary and control rights ”, we construct a new tmt “ principle ? agent ” optimizing model ; moreover, basing on mathematical analysis of company performance mechanism, a linear model of corporate performance and tmt incentive portfolio is built ; and also, variables of incentives and control rights are introduced to help parsing tmt incentive problems in the view of the shareholders ’ supervision and we succeed in separating the contribution of tmt ’ s ability to corporate performance from their endeavor. so we propose three ways to inspirit tmt ? annual salary design based on implicit value, performance - based bonus and stock ownership, and non - material incentive portfolio mode as well, which can overcome shortcomings of traditional single explicit material incentives system
引入公司股東監督變量、薪酬與控制權激勵組合變量構建新型的高級管理層激勵組合委託-代理優化模型;結合公司績效產生機理的數學分析，構建了公司績效線性模型與高級管理層線性激勵組合模型;引入股票期權激勵與公司控制權激勵變量，解析基於股東監督的高級管理層激勵問題，成功實現了公司高級管理層能力變量與努力變量對公司績效貢獻的分離解釋;提出了基於隱性價值的年薪設計、基於績效的獎金與股權設計、基於隱性需求的非物質性激勵組合模式，克服了傳統的單一的物質性顯性激勵的局限性。 -
Chapter ii : theory analysis. this chapter mainly talks about three points. first the concept of eso system. eso is a kind of right of trading in own enterprise ' s stocks, which is given to certain senior staff by stockholders in legal view eso means civil right of new type, secend eso ' s theoretical basis : theory of agency, theory of corporate governance structure and theory of human capital. finally negative effects of eso system. that is, eso intends to cause hazards of insider control, management loss and morality
在理論基礎上，股票期權受到了委託代理理論、公司法人治理結構理論和人力資本理論的支持，有助於降低委託代理成本和完善公司法人治理結構，滿足了知識經濟條件下人力資本升值的要求。與此同時，股票期權制度也具有加大內部人控制風險、誘發道德風險和企業管理風險的負面效應也引人關注。我國要實施股票期權制度必須關注其正面與負面效應。 -
Kailuan group corporate finance centralized management and control system design
開灤集團公司財務集中管理控制系統設計 -
At the same time, the content and the value of external control system is closely related with the corporate internal governance. although the external control governance cannot completely excel the failure of internal governance, it can improve the internal governance and do some pre - fix for the inefficiency of internal governance
同時，外部約束機制特定內容的形成和基本價值取向，在一定程度上與公司內部治理制度的特殊性密切相關，外部約束機制雖然不能從根本上消除公司內部治理的失敗，但是它可能對某些內部治理的無效性進行事前的強制性修正。 -
Hence, for raising integrative rivalrousness, domestic securities corporation must build up a rigorous management risk system in whole institution and do a vivid management to risk. internal risk mainly show : corporate governance structure and internal control system is not perfect
內部風險主要表現為公司治理結構和內部控制制度不盡完善，公司規模較小，風險管理體系尚未健全，風險控制手段落後，整體風險控制力較弱。 -
Ii corporate system control
（二）公司監控系統 -
Corporate system control
機構防貪系統控制 -
How to improve the modern enterprise management system of internal control systems, the authors believe : should strengthen internal control theory research, and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern, the introduction of independent directors system, improve corporate governance structure ; strengthen enterprise crisis management awareness, the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit, with the establishment of modern enterprise system suited to the internal audit model, and improve enterprise effectiveness and efficiency of internal controls
如何完善現代企業治理機制下的內部控制制度，筆者認為：應加強內部控制理論的研究，建立健全內部控制的標準體系;重新安排我國董事會的權力格局，引進獨立董事制度，完善公司法人治理結構；加強企業危機管理意識，建立企業風險控制系統；推行以人為本的人力資源管理策略；加強內部審計的獨立性，建立與現代企業制度相適應的內部審計模式，提高企業內部控制的效果和效率。
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