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加强上市公司尤其是国有上市公司的内部控制建设,形成可靠有效的内控机制,毫无疑问有利于资本市场及企业治理制度的健全完善和上市公司的健康稳定发展,更是深化国企改革工作的重要着力点之一。文章在制度财务学的框架下,将制度嵌入上市公司价值链,剖析演绎弱利益无关者在上市公司以价值创造为导向的监督机制中的相对优势地位和积极意义,认为中国现阶段采取的董事会、监事会并存的“双制度”在结构组成上对于提升内部控制效果仍有潜力可挖,将弱利益无关者引入以实现向真正“双独立制度”的转变将是加强并完善上市公司内部控制有效性的重要办法。
To strengthen the internal control of listed companies, especially state-owned listed companies, and to form a reliable and effective internal control mechanism will undoubtedly be conducive to the soundness and soundness of the capital market and corporate governance system and the healthy and stable development of listed companies, and more importantly, to deepen the reform of state-owned enterprises One of the focal points. Under the framework of institutional finance, the article embeds the system into the value chain of listed companies and analyzes the relative advantages and positive significance of deducing the non-relatives with weak interests in the value creation-oriented supervision mechanism of listed companies. It holds that the board of directors The “dual system” coexisting with the supervisory board still has the potential to enhance the effectiveness of internal control in the structural composition. The introduction of a non-interest related party to realize the transition to a truly “dual independent system” will be to strengthen and perfect the listing An important way to control the effectiveness of internal control.