亚星化学违规占用资金问题分析——基于公司治理视角

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1、结束语．44参考文献．45致谢．49Ill万方数据Contents1Introduction．．．．11．1Thebackgroundandsignificance．11．1．1Thebackground．11．1．2Thesignificance．11．2Literaturereview21．2．1Reviewoftheliteratureonthemeansandcauseoffundsoccupied．．21．2．2Reviewoftheliteratureontherelationshipbetweencorporategovemanceandfundsoccupied．．．．．

2、．．．．．．．．．．．．．．．．．．．．．．．31．2．3Literatureevaluation．．51．3Researchmethodsandscope51．3．1Researchmethods．．51．3．2Researchscope．61．4Framework．62Thetheoreticaloutlineoffundsoccupiedandcorporategovernance82．1Therelevantconceptsoffundoccupied．82．1．1Theconceptofrelatedpartyfundsoccupied．82．1．2Theconceptofil

3、legalguarantee．．92．1．3Theconceptofprivatebenefitofcontrol92．2Themotivationofillegaloccupiedfunds．．102．2．1Meetingmanagementneeds．102．2．2Makingupforthelossofmajorshareholder．．102．2．3Seekingprivateeconomicinterests．1l2．2．4Meetingdiversifiedinvestment．1l2．3Tllerelatedtheoryofcorporategovemance．122．3．

4、1Principal-Agenttheory122．3．2Corporategovernancetheory．．122．3．3Equitybalancetheory．133TheintroductionofillegaloccupiedfundsofWeifangYaxingChemicalCO．Ltd．．143．111leprofileofYaxingchemical143．1．1Companyintroduction143．1．2Industrystatus．143．2CorporategovernancestructureofYaxingchemical17V万方数据3．2．1Eq

5、uitystructureofYaxingchemical．．．．173．2．2GovernancestI．uctLlreofYaxingchemical．183．3MethodofillegaloccupiedfundsofYaxingchemical．．．．．．．．．．．．．．．．．．193．3．1Relatedpartyfundsoccupied．．．．．．．．．．．．．．．．．．．．213．3．2Nottimelydisclosureofnonoperatingfunds．．．．．．．．．．．．．．．．213．3．3Illegalguarantee．．．．．．．．．．．．．．．．

6、224ReasonsandconsequencesofillegaloccupiedfundsofYaxingchemical．．234．1TheIntemalgovernancereasonsofillegaloccupiedfundsofYaxingchemical．．234．1．IThedefectofequitystructureofYaxingchemical234．I．2ThedefectofgovernancestructureofYaxingchemical．254．1．3ThedefectofinternalcontrolofYaxingchemical294．2The

7、externalgovemancereasonsofillegaloccupiedfundsofYaxingchemical．304．2．1IInperfectlawsandregulationsofrelatedtransactionsandsecurity304．2．2ThesufficientofCPAauditing．．．．．．．．．324．2．3Lawenforcementlackofcontinuity．．．．．．．．．