内部治理视角下对担保内部控制失效问题的探究——以南京医药为例

Failure in Guarantee Internal Control from the Perspective of Company Internal Governance——Based on the Case of Nanjing Pharmaceutical Company Limited

目前,我国上市公司担保现象隐忧。据统计数字显示,2011年上市公司违规担保高达4385亿元。针对这一现象,以南京医药为案例,在内部治理视角下从股本结构、股东大会、董事会和监事会四个方面探讨担保内部控制失效的原因,并从完善公司治理和加强担保业务内部控制两个层面提出解决对策,以期规范担保行为,促进资金良性循环。

At the present time,there are serious problems in guarantee control of China＇s listed companies. According to statistics,the total amount of irregular guarantee in listed companies got up to 438 billion yuan in 2011. In response to this phenomenon,the author discussed reasons leading to guarantee internal control failure from angles of share capital structure, general meeting of shareholders ,board of directors and board of supervisors based on the case of Nanjing Pharmaceutical Company Limited. Then the author put forward some feasible countermeasures to promote the development of corporate governance and strengthening the guarantee business guarantee control in company by perfecting the internal control.