公司治理视角下企业内部控制存在的问题及优化对策探讨

加强公司治理以及内部控制是企业实现高质量发展的重要途径。如果企业缺乏完善的治理结构及其制度体系，会使内部控制缺少保障，难以使内部控制落到实处，发挥其重要作用。对此，企业要正确认识公司治理、内部控制两者关系，立足公司治理视角，深入分析内部控制存在的一系列问题，针对性地探索解决对策，通过优化内部控制加强公司治理。本文通过分析公司治理和企业内部控制两者的关系，探讨了公司治理视角下企业内部控制存在的问题，并结合相关问题提出了优化对策，以供企业管理者参考。     

公司治理与内部控制的对接与互动

公司治理与内部控制是一种嵌合关系,它们相互依赖而发挥作用,良好的公司治理和有效的内部控制只有结合起来,进行有效的配合与互动,才能很好地防范企业经营风险。本文针对我国公司治理与内部控制缺乏链接与互动的现状,提出了加强公司治理与内部控制对接与互动的对策。     

论内部控制与公司治理的关系

内部控制理论与公司治理结构理论是现代公司组织理论的两大重要组成部分。本文首先探讨了两者之间的基础关系,认为其产生的基础是委托代理关系,目标都是为了保证企业目标的实现。从互动关系上分析,公司治理是内部控制的起点,内部控制是实现公司治理目标的保证,两者相辅相成、相互促进。     

公司治理与内部控制

公司治理与内部控制即存在区别,又有内在联系,因此,探讨二者的关系,并实现二者的良性互动,才能最终保障企业的健康发展。     

内部控制与公司治理的整合

内部控制理论发展的历史表明,内部控制的目标在不断提升,范围在不断扩大,大有与管理学、经济学融合之势.文章在回顾有关内部控制和公司治理关系研究的基础上,从现代控制理论和经济学的角度分析了两者整合的必要性和可能性,并提出了整合框架.     

公司内部治理质量与内部控制互动性研究

公司治理与内部控制的关系一直是理论界探讨的热点话题之一.本文立足于"公司内部治理是企业内部控制的制度环境,内部控制框架是公司内部治理的管理监控系统"这一基点,通过对历史的总结和现状的剖析,深入分析公司内部治理与企业内部控制的关系,进一步探讨公司内部治理质量对内部控制的影响,从而为公司内部治理与内部控制的良性互动提供了一定的理论基础,同时也为企业在实践中加强内部控制提出了行之有效的方法.     

公司治理与内部控制的对接与互动

本文对公司治理与内部控制对接的必要性、可能性和方式进行了分析,通过拓宽内部控制的概念内涵,在组织结构和战略管理上实现公司治理与内部控制的对接,并对公司治理与内部控制的互动进行了分析。     

论公司治理结构与内部控制的关系

近年来,随着经济的发展公司治理与内部控制之间的关系及其对经营目标的作用变的越来越重要。公司治理是连接公司内外部的桥梁,是一个企业经营成败的关键。内部控制是为企业目标的实现提供合理保证的各种政策、程序和过程,是完善公司治理的有机组成部分。因此,企业不仅需要健全的公司治理结构,而且还需要完善的内部控制。本文通过对公司内部治理即公司治理结构与内部控制二者的比较分析,认为公司治理结构与内部控制二者具有相辅相成、相互促进的关系。     

公司治理与内部控制的对接与互动

本文对公司治理与内部控制对接的必要性、可能性和方式进行了分析,通过拓宽内部控制的概念内涵,在组织结构和战略管理上实现公司治理与内部控制的对接,并对公司治理与内部控制的互动进行了分析.     

企业内部控制存在的问题及其解决方法——基于公司治理结构下

随着经济国际化的不断深入,公司治理已经成为了全球性的热门研究课题。内部人控制一直是我国公司治理结构主要存在的问题之一。主要从公司治理结构和内部控制的概念出发,通过分析公司治理结构与内部控制的关系,提出在公司治理结构下的企业内部控制存在的问题,探讨如何从公司治理结构的基础下建立健全我国企业的内部控制制度。     

智能卡在学生信息管理系统中的应用比较

智能卡技术是在最近几年来发展的一项比较新的技术,智能卡学生信息管理系统是一种高新的技术,并且也是管理系统的一种类型。智能卡分接触式和非接触式两类,通过两类卡在学生信息管理系统中的应用,比较出两类卡在应用实现以及使用中的不同。     

Present and future: a trend forecasting and ranking of university types for innovative development from an intellectual capital perspective

In today’s knowledge-based economy, by well intellectual capital (IC) managing to enhance innovative ability and performance has become critical as many nations struggle to gain sustainable competitive advantage. Knowledge, innovation, and IC are at a university’s core. Given its function of cultivating innovative assets, R&D researchers, hi-tech professions and interdisciplinary talent, universities have become a critical factor in building sustainable competitive advantages worldwide. The important role universities play is particularly essential in Taiwan. The hi-tech industry, as the most profitable industry sector, directly impacts the growth of the Taiwanese economy. However, as global competition in higher education becomes fierce, higher education in Taiwan is losing its competitive standing and global market share for students and, additionally, Taiwan is losing its overall competitive advantage in the global economy. Universities today face significantly unbalanced student enrollment numbers and several universities have failed to keep operating from late 2008 to 2009. In order to understand both current and future development trends in higher education and to conquer above difficulties, it has become crucial to understand the manifestation of innovative development with respect to IC for different university types. In this regard, the aim of this study was to explore the rankings of five university types in terms of innovative development from an IC perspective and to provide recommendations for future improvements, taking basic development trends into account. Trend forecasting from Grey Model (GM) was initially used to investigate and forecast current and future Taiwanese birth rates and the basic development trends of five university types. After that, VIKOR was utilized to rank the five university types in accordance with opinions from twenty senior experts with regard to IC. In agreement with the research findings, universities in Taiwan are encouraged to improve their innovative ability from an IC perspective in order to regain a sustainable competitive advantage globally in the future.     

Performance evaluation and prediction of the integrated circuit industry in China: A hybrid method

Since the “ZTE ban”, the development of the integrated circuit (IC) industry has attracted wide attention, especially in China. The performance evaluation and prediction of the IC industry is of great significance for promoting the development of this industry. In this paper, a hybrid method is proposed to study the performance of the IC industry from the perspectives of evaluation and prediction, which is unique as it evaluates the performance at past, current and future terms simultaneously. Firstly, a dynamic data envelopment analysis model is used to explore the performances of the IC industry between China and the United States from 2008 to 2017. Furthermore, in order to figure out the main sources of the inefficiency, the projection analysis is implemented based on the performance scores. Then, the grey model GM(1, 1) is employed to predicted the performance of China's IC industry from 2018 to 2022, so as to point out the progressive direction for the future development of the industry. The empirical results show that: (1) as far as performance is concerned, there is a significant gap between China and the United States in the IC industry during 2008–2017, among which the most obvious gap is occurring in “IC packaging & testing”, followed by “IC design” and “wafer fabrication”; (2) the primary cause of the low performance in China's IC industry is the redundancy of the inputs, especially in “IC packaging & testing”, and the redundancy problem of labour investment is found to be the most serious; (3) according to the predicted results, the IC industry in China will steadily increase in terms of the performance scores in general, and the performance improvement of “IC packaging & testing” is relatively obvious, while the other two categories have a slight range of growth. Finally, the policy implications of improving the performance of the IC industry are put forward.     

Entrepreneurial performance of early-stage ventures: dynamic resource management for development and growth

Effective allocation of resources for the development and growth of early-stage ventures (ESVs) is a continuous challenge for their equity stakeholders. This paper explores the relevance of intellectual capital (IC) as a critical resource for entrepreneurial performance in ESVs driven by new knowledge development and technological innovation. An interdisciplinary literature review is conducted to examine prior studies on entrepreneurial performance and resource management for ESVs. A conceptual framework is developed using a taxonomy of IC that explains how the underlying network resources enhance the development and growth of ESVs. Utilizing a multiple case study approach, this paper suggests a dynamic process of resource allocation into heterogeneous IC that are optimally coordinated by the founders during an ESV’s development and growth through interaction with external networks. This approach in resource allocation complements the staged entrepreneurial finance and investment strategy for ESVs and their subsequent developments.     

Environmental Policy,Sustainable Development,Governance Mechanisms and Environmental Performance

We investigate the effects of environmental policy (Climate Change Act – CCA), sustainable development frameworks (Global Reporting Initiative – GRI; UN Global Compact – UNGC) and corporate governance (CG) mechanisms on environmental performance (carbon reduction initiatives – CRIs; actual carbon performance – GHG emissions) of UK listed firms. We use the generalized method of moments (GMM) estimation technique to analyse data consisting of 2245 UK firm‐year observations over the 2002–2014 period. First, we find that the CCA has a positive effect on CRIs, and this effect is stronger in better‐governed firms. Second, we find that the GRI‐based framework is positively associated with CRIs. Third, we find that firms with poor CG structures have lower actual carbon performance compared with their better‐governed counterparts. Overall, our evidence suggests that firms can symbolically conform to environmental policy (CCA) and sustainable development frameworks (GRI, UNGC) by engaging in CRIs without necessarily improving actual environmental performance (GHG emissions) substantively. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

基于互动性视角的C2C模式下感知风险研究

C2C购物网站信息的高度不确定性使得消费者会有较高的感知风险,感知风险是阻碍C2C电子商务发展的主要原因。从互动性的角度出发,分析影响感知风险的因素,根据理论研究提出了互动性与感知风险显著负相关的假设,通过实证分析证实了该假设并提出了相关建议,以有效降低消费者C2C网络购物中所感知到的风险。     

从会计与环境的关系看中国会计国际化

本世界贸易的飞速发展和全球资本市场的流动将世界经济带入全球化的进程。会计作为国际通用的商业语言,在经济全球化过程中自然扮演着越来越重要的角色。本文从会计与环境的关系入手对中国会计国际化问题进行了理论分析,并提出促进中国会计国际化的几点思考。     

Corporate governance and stock price crash risk: Evidence from Taiwan

Managers are likely to withhold negative news to protect their own interests. When they can no longer withhold such news, extreme negative returns and a stock price crash (SPC) follow. This study explores whether a favorable corporate governance (CG) mechanism helps reduce SPC risk. The findings reveal that CG affects SPC risk. Moreover, the effects of institutional ownership, board size, and disclosure violation frequency are particularly significant in family-owned businesses. We also examine the effectiveness of CG evaluation (CGE) in Taiwan and discover that companies with high rankings are substantially less likely to encounter an SPC. This study verifies that CGE can be considered an indicator of SPC risk.     

An Institutional Configurational Approach to Cross‐National Diversity in Corporate Governance

Corporate governance (CG) research has typically been studied from rather disparate disciplinary approaches, thereby offering myopic and often conflicting rationales. We develop an institutional configurational approach to integrate this ‘siloed’ field and explain CG patterns around the world. To do so, we draw on an inductive, theory‐building methodology based on fuzzy‐set logic to uncover the configurations across institutional actor‐centred domains and their impact on CG patterns. Empirically, we explore the necessary and sufficient causal conditions leading to different features of codes of good governance across 32 OECD countries. We generate propositions linking configurational institutional domains to code features. Our results show that a single institutional domain by itself is not sufficient to explain CG outcomes, and that these domains need to be considered in conjunction, leading, in turn, to the identification of four distinct configurational governance prototypes. Our study offers a comprehensive account of drivers of cross‐national differences in CG and yields useful insights for managing and regulating governance.     

三维点激光测头模型建立及仿真研究

在了解激光测头的工作原理的基础上,通过光散射原理建立了被测表面倾斜角与接收透镜接收光功率的关系来表示激光三角法测头的特性仿真模型。通过计算机对其进行模拟获得了信号输入分别与位移与表面倾角的关系。