B公司是一家专业生产印刷机械的上市公司,近年来发展迅速,年销售额平均增长速度在110%,销售网点遍布全国,市场份额稳步增长。在规模扩张、快速发展的同时,企业也面临着许多问题:总经理大权独握,所有关键职位的人选都由总经理说了算。所有并购、资本支出等重大决策也

admin2015-05-07  34

问题 B公司是一家专业生产印刷机械的上市公司,近年来发展迅速,年销售额平均增长速度在110%,销售网点遍布全国,市场份额稳步增长。在规模扩张、快速发展的同时,企业也面临着许多问题:总经理大权独握,所有关键职位的人选都由总经理说了算。所有并购、资本支出等重大决策也只有总经理同意才能执行。面对这一局面,公司的董事会显得无能为力,而且董事会7名成员中有5名都是执行董事(其中两位还是总经理的亲戚),日常工作中直接受总经理的指挥,因此也都唯总经理马首是瞻。公司成立了内部审计部门,总经理指定财务部经理兼任内审部门负责人,并向总经理汇报工作,而且总经理还要求该负责人经常与公司外聘审计师联系,征求他们对公司的意见。要求:请指出该公司在公司治理结构中存在哪些问题?

选项

答案(1)管理和监督的基础不足。表现为董事会和管理层的分工不明确,总经理权力过大,凌驾于董事会之上。关键职位的人选、所有并购、资本支出等重大决策应由董事会承担的职责被总经理拿走。(2)董事会构成不合理,董事会成员共7名,5名都是执行董事,不符合董事会成员大部分都应该是独立董事的要求。此外,还有两名董事是总经理的亲戚,妨碍了董事会的独立决策。(3)内部审计部门负责人的任命应由审计委员会批准,而不是由总经理指定。(4)内部审计部门的独立性存在问题。主要表现为:内审部门负责人不应由财务部经理兼任,这会妨碍内审部门的独立性。内部审计部门也不应向总经理汇报工作,而应向审计委员会或董事会汇报。内部审计部门应独立于外部审计师。

解析 (1)The basis of supervisioil and managenaent is not solid.The division of power between Board and management is not dear.The managing director has too much power than the  board.All major decisions such as choice of key personnel and merger expendi—ture are  made by managing director but they are actually board’s responsibility.
(2)Board composition is unreasonable.There are 7 board members,5 out of whom are ex  ecutive directors.It does not meet the requirements that the majority of Board members  are independent directors.In addition,there are two directors who are General Manager’S  relatives,hindering independent decision-making by the Board.
(3)Appointment of the head of internal audit shall be approved by Audit committee,rather  than specified by the General Manager.
(4)There is an issue of independence in the internal audit department.Main evidence:head of  internal audit position should not be taken by the finance manager,which would compromise  the independence of the internal audit department.Internal audit department should not re  port to General Manager but to the Audit Committee or the Board.Internal audit function  should be independent from the external auditors.
转载请注明原文地址:https://jikaoti.com/ti/MisoFFFM
0

相关试题推荐
最新回复(0)