Date of Award
6-2025
Degree Type
Thesis
Degree Name
Doctor of Business Administration (DBA)
Abstract
实际控制人作为公司治理的核心主体，在公司治理方面不仅能够影响股东与管理层之间的权力配置，而且可直接决定了公司治理机制的运行效果。故本文积极聚焦不同经济性质的实际控制人对公司治理的影响入手，积极选择选择2019-2022年间有处罚记录的广东省上市公司为研究对象，通过问卷调查与单因素分析的基础之上，发现不同经济性质控制人等基础治理要素对公司治理质量具有显著影响、内部控制体系对公司治理的影响呈现出系统性特征、信息披露质量受到多层次因素的影响以及不同维度的合规要求受到不同因素的主导性影响等，最终在基于上述发现的前提下提出有强化基础治理机制建设、完善内部控制体系建设、优化信息披露机制以及加强合规经营体系构建四个维度的具体建议策略，望能够以此为完善我国公司治理体系提供必要理论支持和为不同企业的治理实践提供必要的路径借鉴和策略参考。
As the core subject of corporate governance, the actual controller can not only affect the power allocation between shareholders and management, but also directly determine the operation effect of the corporate governance mechanism. Therefore, this paper actively focuses on the influence of actual controllers of different economic nature on corporate governance, and actively selects listed companies in Guangdong Province with punishment records from 2019 to 2022 as research objects. Based on questionnaire survey and single factor analysis, It is found that basic governance elements such as controllers of different economic nature have a significant impact on the quality of corporate governance, the impact of internal control systems on corporate governance is systematic, the quality of information disclosure is affected by multiple factors, and the compliance requirements of different dimensions are influenced by different factors. Finally, based on the premise of the above findings, the paper puts forward specific suggestions and strategies from four dimensions: strengthening the construction of basic governance mechanism, improving the construction of internal control system, optimizing the information disclosure mechanism and strengthening the construction of compliance management system, hoping to provide necessary theoretical support for the improvement of China's corporate governance system and provide necessary path reference and strategic reference for the governance practices of different enterprises.
Language
Chinese (Simplified)
Copyright
The copyright of this thesis is owned by its author. Any reproduction, adaptation, distribution or dissemination of this thesis without express authorization is strictly prohibited.
Recommended Citation
荆思源 (2025)。不同经济性质的实际控制人对公司治理的影响 : 以2019-2022年间有处罚记录的广东省上市公司为研究对象 (博士論文，香港嶺南大學)。檢自 https://commons.ln.edu.hk/otd_tpg/59/