Stakeholders-oriented Toward Internal Control Research

The core of modern enterprise system is corporate governance and internal control. Healthy corporate governance and internal control are the obligatory premises for corporations to improve their competition power and operation profit, which are also the micro basis of modern market system operation efficiency as well as a way to protect the benefit of stockholders and other stakeholders. Corporate governance is the first step of the internal control. And also corporate governance structure is the premise and basis to make sure that the internal control can perform very well. During the process of corporate governance, the internal control is in the position of internal monitor and management and it can make sure the corporate governance goal can be achieved. The internal control and the corporate governance goal can not be separated. In recent years, as the development of the social economy, the benefit-related theory of the whole profit of stakeholders and encouragement of stakeholders'participation arouse more and more attentions. It is a new field to consider the whole benefit of stakeholders in area of corporate governance. Moreover, it becomes more and more important and useful method in corporate management. As the change of social economy situation, the internal control system based on commission agency theory is not suitable to the development of economy and even sways the development of economy. There are lots of debates about the way that which sacrifices the stakeholders'profits to gain the benefits of the shareholders. The stakeholders'theory has become a new focus of the research on corporate governance area in the west in recent years. From 1980s, the corporation management model of the priority for stockholder, in which corporation seeks the most stockholders income by damaging the profits of other main stakeholders, has been doubt seriously. Therefore, it is absolutely necessary to set up the theory of Stakeholders-oriented toward internal control. Under this condition, the writer intends to find out the solution by establishing the stakeholders-oriented toward internal control from the view of benefit-related stakeholders management.In practice, the cases of accounting scandals are very successive: Anran, Shitong, Xerox, Yinguangxia, Lantian, Dongfang and so on. These cases demonstrate that internal governance based on commission agency theory is somehow ineffective in the business management process. To establish a reasonable and efficiency internal control system becomes the key factor of the success of the business management. Therefore, the research of this thesis has significant meaning not only theoretically but also practically. The main contents of this thesis are as follows:In chapter 1, "the summarization of the internal control system based on the stakeholder theory." The background, meaning, review, contents, research means and research framework will be introduced.In chapter 2, "the relations between corporate governance and the internal control". We lay stress on the relationship of corporate governance and internal control theory, as well as the necessary of the combined research of these two parts. Then, we thoroughly analyze their relations. These have laid the solid basis for the later thesis research.In chapter 3, "The definition and classification of stakeholders". Based on the statement of the important of stakeholders to corporation, the analyses of the corporation's stakeholders and the classification of the corporation's stakeholders is the basis step for the next. According to the various definition of stakeholder given by western and Chinese scholars, we choose stockholders, managers, employees, creditors and government sectors as the representational research object.In chapter 4,"internal control system based on stakeholder theory". We analysis the motivation of internal control, object and measurement, and also use the control relation in different stakeholder groups to build up the frame of internal control based on stakeholder theory.In chapter 5,"cases analyses"...