上市公司退市风险与内部控制有效性——以博元投资和欣泰电气为例  

Risk of Delisting and Effectiveness of Internal Control in Listed Companies——A Case Study of Bo Yuan Investment and Xin Tai Electric

作　　者：郭慧[1] 李文静[1] 罗爱芳[1] GUO Hui;LI Wenjing;LUO Aifang(Business School, Gannan Normal University, Ganzhou 341000, China)

机构地区：[1]赣南师范大学商学院,江西赣州341000

出　　处：《赣南师范大学学报》2019年第1期133-136,共4页Journal of Gannan Normal University

基　　金：江西省社会科学"十二五"规划项目(15GL23)

摘　　要：通过对博元投资和欣泰电气退市的案例分析,文章从内部控制的视角发现两家公司的退市根源在于高管层的商业道德沦陷、内部制衡机制失灵、内部控制制度运行和监督失效,指出上市公司应该加强对公司层面内部控制的关注,强调内部控制执行的有效性,同时还需要对内部控制过程建立有效及时的内外部监督机制。Based on the case study about delisting of Bo Yuan Investment and Xin Tai Electric, this paper finds the reasons for the delisting of the two companies lies in the fall of business ethics of the senior management, the failure of internal checks and balances, and the failure of internal control system operation and supervision. The suggestions this paper proposes are those listed companies should strengthen internal control at the company level, emphasize the effectiveness of internal control implementation, and establish effective and timely internal and external supervision mechanism for the internal control process.

关 键 词：退市 内部控制 公司治理 

分 类 号：F27[经济管理—企业管理]