内部控制视角下的企业高管腐败治理路径探索

中文摘要

腐败一直是每个企业乃至社会、国家都必须面对的难题，现如今，如何应对腐败，如何治理腐败成为了我们成功管理企业的道路上必须解决的拦路虎。对于政府腐败我们国家一直是采取严查严管的措施，国有企业领导人更是国家在经济领域的骨干人员以及代表人物，肩负着经营国家财产和保管好国家财产不容侵犯的重要人物。虽然国家企业高层管理腐败治理是我国重拳反腐的重要领域之一，但是对于非国有企业腐败却没有相应的管理对策与法律体系制裁，只能依靠企业内部控制管理来进行有效的监督管理。

因此，在分析企业高管腐败的问题时，我们通过文献研究学习，发现我国文献研究关于高管腐败产生原因主要是内部控制因素和外部因素；本文主要分析的是以内部控制的视角下来治理高管腐败，所以从企业内部控制环境角度，主要是企业内部内控制制度的有效性和内部控制审计。第一是内部控制制度有效性的程度越大，企业高管腐败可能性越小;第二是企业内部控制审计越严格，企业高管腐败的可能性同样也越小。本文研究表明，在治理高管腐败的治理问题上，加强道德建设和法律制度建设固然重要，但是在内部控制视角下，完善现有的机制，及早防范，制止于未然。

本文深化分析高管腐败的现状及表现形式，了解高管腐败产生的原因，通过国有企业和非国有企业高管腐败的案例来证明内部控制与高管腐败的关系，最后通过内部控制的五要素来对高管腐败治理问题给予防范建议和对策。

关键词：高管腐败；国有企业；非国有企业；内部控制有效性；内部控制审计

Abstract

Corruption has always been a problem that every enterprise, society and country have to face. Now, how to deal with corruption and how to deal with corruption have become a roadblock that we must solve on the road of successful management of enterprises. For the government corruption, our country has always taken strict measures to check and control. The leaders of state-owned enterprises are the backbone and representatives of the country in the economic field, who are responsible for the operation of state property and the safekeeping of state property. Although the governance of corruption in the top management of state-owned enterprises is one of the important areas of anti-corruption in China, there are no corresponding management countermeasures and legal system sanctions for the corruption of non-state-owned enterprises, so we can only rely on the internal control management of enterprises to carry out effective supervision and management.

Therefore, when we analyze the problem of corporate executives' corruption, we find that the main causes of corporate executives' corruption are internal control factors and external factors through literature study; this paper mainly analyzes the governance of corporate executives' corruption from the perspective of internal control, so from the perspective of corporate internal control environment, it is mainly the effectiveness of corporate internal control system. And internal control audit. First, the more effective the internal control system is, the less likely the corporate executives are to corrupt; second, the more strict the internal control audit is, the less likely the corporate executives are to corrupt. This study shows that it is important to strengthen the moral construction and legal system construction in the governance of senior executives' corruption, but from the perspective of internal control, we should improve the existing mechanism, prevent as early as possible, and stop in the bud.

This paper analyzes the current situation and forms of corruption of senior executives, understands the causes of corruption of senior executives, proves the relationship between internal control and corruption of senior executives through the cases of corruption of senior executives in state-owned and non-state-owned enterprises, and finally gives preventive suggestions and Countermeasures to the corruption of senior executives through the five elements of internal control.

Key words: corruption of senior executives; state-owned enterprises; non-state-owned enterprises; effectiveness of internal control; internal control audit

目录

1 绪论1

1.1 研究背景与意义1

1.1.2 研究意义1

2 高管腐败的现状、表现形式及成因2

2.1 高管腐败的现状2

2.2 高管腐败的表现形式3

2.3 高管腐败的成因4

3 高管腐败与内部控制之间的关系7

3.1 内部控制有效性对高管腐败的影响7

3.2 内部控制审计对高管腐败的影响8

4 内部控制视角下治理企业高管腐败的具体路径9

4.1 优化内部控制环境9

4.2 做好风险评估9

4.3 明确控制目标，加强控制活动9

4.4 确保内外信息交流，加强上下信息沟通10

4.5 完善内部监督体系，强化内部监督10

5 结束语11

参考文献12