ST花王关联方交易内部控制缺陷研究  

Study on Internal Control Deficiencies in Related Party Transactions of ST Hua Wang

作　　者：王济琛 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《现代管理》2024年第6期1338-1350,共13页Modern Management

摘　　要：本研究针对ST花王关联方交易的内部控制缺陷进行了深入探讨。基于利益相关者、委托代理、信息不对称和内部控制等理论,我们分析了ST花王在股权结构、项目备用金制度及大股东行为等方面存在的问题,这些问题严重影响了公司的营业收入、股东利益及企业信用。为改进这些缺陷,我们提出完善关联方交易制度、改进股权结构、加强信息披露及时性与可靠性,以及优化备用金管理制度等对策。本研究不仅为ST花王提供了内部控制的改进方向,也为其他企业提供了借鉴,强调了内部控制在企业稳健运营中的重要性。通过实施这些对策,企业有望提升内部控制水平,保护股东利益,并维护企业信誉,从而实现可持续的健康发展,并以期能为其他上市公司在改进内部控制方面提供有益的借鉴与启示。This study provides an in-depth discussion on the internal control deficiencies of ST Kao’s related party transactions. Based on the theories of stakeholder, principal-agent, information asymmetry and internal control, we analyse the problems of ST Kao in terms of its shareholding structure, project imprest system and the behaviour of its major shareholders, which have seriously affected the company’s operating income, shareholders’ interests and corporate credit. To improve these deficiencies, we propose countermeasures such as improving the related party transaction system, improving the equity structure, enhancing the timeliness and reliability of information disclosure, and optimising the imprest management system. This study not only provides a direction for ST Kao to improve its internal control, but also provides a reference for other enterprises, emphasising the importance of internal control in sound corporate operations. By implementing these countermeasures, the enterprise is expected to enhance its internal control level, protect the interests of shareholders, and maintain corporate reputation so as to achieve sustainable and healthy development, and with a view to providing useful reference and inspiration for other listed companies in improving their internal control.

关 键 词：内部控制 关联方交易 案例研究 

分 类 号：F27[经济管理—企业管理]