Reflections by the Battle for Control of GOME——Based on Corporate Governance and Internal Control Perspective

摘要：

Continued more than two years,the battle for control of the GOME finally came to an end. By the impact of this battle,as the industry leader in home appliance retail chain,GOME,paid a heavy price: a loss of market opportunities,low staff morale,the company developed slowly. Based on corporate governance and internal control perspective,the battle for control of GOME reflection that the origin of the battle for control is the absence of checks and balances relationship in corporate governance and the battle for control of has a direct impact on the internal control objectives implementation. In the You have me,I have you chimeric relationship,Corporate governance dominate the development of internal controls and the achievement of control objectives. Finally,this paper proposed the establishment of governanceoriented internal control,and actively explored the Board of Directors system and the supervisory system of the Board of Supervision dominate.

关键词： Battle for control of the GOME Corporate governance Internal control Relationship

作者: YI Jincui

作者单位: Accounting Department of Guangxi University of Finance and Economics, MingxiuRoad 100, Nanning, 530003

会议类型: 国际会议

会议名称: The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 642-650

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）