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会计控制财务风险英文文献和翻译 第2页

更新时间:2012-3-30:  来源:毕业论文
especially in the course of China’s state-owned enterprises’ (SOEs) reform.

The plush droplight of Sinopec and the employee group house-purchasing of CNPC  with  low  price  in  2009  disclosed  the  high  principal-agent  risk  in corporate  governance  of  SOEs.  Besides,  a  large  number  of  corporatized SOEs  remain  dominated  by  a  single  state  shareholder  that  exercises its control either through formal channels, such as shareholder voting, or through traditional channels, such as the acknowledged authority of  the Communist Party’s  organizational  department  over  personnel  appointments  in  key state-owned and state-controlled enterprises, whether or not corporatized and listed on the stock market (Clarke, 2003). Relationship-based deals expropriate the interests of shareholders, especially minority shareholders. In
2005, China’s  State-owned Assets   Supervision and Administration Commission (SASAC) applied Temasek Holdings management  model into Shanghai  Baosteel Group Corporation as an experiment site for Board of Directors Reform. The SOEs further reform needs deeper research in the area of corporate governance and risk control, especially  financial risk management.本文来自优.文~论^文·网原文请找腾讯3249-114

The purpose of this study is to address the questions as followings:

1)  Will corporate governance be an effective risk controller in enterprises’
financial risk management?东莞出口企业应收账款问题现状及对策+文献综述+开题报告+任务书
2)  Which factors in corporate governance will mitigate or avoid what kind of financial risk elements?
If we can answer these questions, we may provide concrete advice to policy
makers and corporate managers to adapt their management and governance methods  rather  than  just  pinpoint  the  problem.  This  empirical  study  of relationship between corporate governance and risk management should have pragmatic  implications  for  further  firm  application  and  government  policy making.
Ⅱ.Brief Literature Review

1. Corporate Governance

Corporate Governance was first mentioned as a concept in Willianmson’s article On the  Governance of the Modern Corporation (Willianmson, Oliver E.,1979). In the following 30 years, Corporate Governance (CG) has become one of the most important ingredients of theories of modern firm, although it is still a new concept even in developed markets such  as United States and United Kingdom. As Berglof contended, CG has been a dominant policy issue in developed market economics for more than a decade and one of the most hotly contested issues in the transition economies since the mid-90’s (Berglof,
1999). However, the numerous debates on corporate governance have not provided us a consensus on CG’s conception in the worldwide so far.

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