担保企业集团内部控制机制的案例研究

A Case Study on the Internal Control Mechanism of Guarantee Enterprise Group

本文按应国瑞(Robert K.Yin)著作《案例研究:设计与方法》和艾森哈特(Eisenhardt,1989)提出的案例研究的规范程序,从组织管理和人的行为视角,对KZ担保集团及其下属7个子公司的两个层面的内部控制机制进行了嵌入式的单案例研究。通过案例分析验证或修正了本文所提出的理论框架,并对其给予了合理的解释。本文认为,KZ担保集团内部控制机制是对内部控制理论有益的拓展,既扬弃了现有企业内部控制和公司治理理论,也为担保企业集团内部控制的实践提供了启示。

This paper follows the standard procedure of case study proposed by Case Study Research：Design and Method authored by Robert K. Yin and suggested by Eisenhardt （1989） . From the perspective of organizational man-agement and people’s behavior,this paper does an embedded single-case study on the KZ Group. and its seven subsid-iary companies from two lays of the internal control mechanism. According to the case analysis,the paper tests or mod-ifies the abovementioned theoretical frame and gives reasonable explanation for it. This article argues that the internal control mechanism of the KZ Group. is a beneficial expansion of the existing mechanism. It has not only improved the current theory of internal control mechanism and corporate governance, but also provided inspiration for the internal control of the guarantee enterprise group.