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案例分析题一【分析提示】1.董事长:(1)集团公司董事长兼任多家子公司董事长的观点不当。理由:董事长身兼数职,精力无法达到履行相应职责的要求,使得治理结构形同虚设,缺乏科学决策、良性运行机制和执行力,很可能导致经营失败。(2)将内部控制的目标确定为绝对保证将来不出任何安全事故,保证企业资产安全以及保证生产经营不出任何风险的观点不当。理由:由于经营环境的不确定性以及受成本效益原则的制约,企业难以绝对保证不出任何安全事故以及保证生产经营不出风险。内部控制的任务是将风险控制在可承受度范围内。
Analysis of the case a [Analysis tips] 1. Chairman (1) chairman of the group as a number of subsidiary chairman of the board of directors inappropriate point of view. Reasons: The chairman of the board has several posts and his energy can not meet the requirements of fulfilling corresponding duties, making the governance structure useless and lacking scientific decision-making, benign operation mechanism and execution ability, which may result in the failure of operation. (2) It is not appropriate to set the goal of internal control as absolutely guaranteeing no future safety accidents, ensuring the safety of the assets of the enterprise and ensuring that the production and operation are free from any risks. Rationale: Due to the uncertainty of the operating environment and the principle of cost-effectiveness, it is difficult for an enterprise to absolutely guarantee that no safety accident will occur and that no risks will arise from its production and operation. The task of internal control is to keep the risk within the limits of affordability.