Research On The Level Of Internal Control And The In - Service Consumption Of Management

Job consumption is a common phenomenon in the enterprise, especially in the state-owned holding company. As a "privilege by virtue of the requirements to get treatment," or "comes with a certain type of work or the resulting benefit" become the focus of public attention. Job consumption has become a hot topic of research scholars at home and abroad, but because of its concealment and related systems to be improved, the current research scholars for classification and measuring job consumption and there is no unified conclusion. In this paper, "the provisions of the eight" institutional background in December 2012 issued by the State as the starting point to study issues related to internal control and service consumption. On the basis of domestic and foreign research literature, collect information about Shanghai and Shenzhen A-share listed companies using domestic scholars commonly used job classification and measurement mode of consumption, for the construction industry42 listed companies as well as China Railway Construction Company construction and Tenda case detailed comparative analysis, to explore some of the perks of effective control of ideas.This article summarizes the basis of documents adopted by scholars combing the literature research, case studies and comparative analysis method, this paper obtained the following three conclusions:(1) "Eight Provisions" through the implementation of internal control to help reduce agency costs, the role of state-owned enterprises to be more obvious.(2) Internal control is better than the quality of corporate internal control poor quality of using efficiency in management perks.(3) The major shareholder in the holding position of the job consumption than large shareholder in the holding position of listed companies is low. Through the analysis of this paper, six chapters make the following contributions:(1) In this paper,domestic and international research literature on service consumption for a morecomprehensive classification reviewed and compared the difference.(2) In this paper, "eight regulations" system background point, analyze the reasons for the change before and after the management of different internal construction industry job level of control of the company’s consumer and make recommendations so that the angle is more novel.(3) In this paper, the internal control multi-case approach, this research approach is complementary to the service consumer research methods.Listed companies develop a reasonable executive compensation policies to reduce agency costs, improve has extremely important practical significance level of internal control and corporate governance level of research in this paper.