Research On The Management Of Internal Control Problems Under The Employee Equity Trust

Employee shareholding system after nearly 30 years of reform and practice repeatedly innovation grow into today's modern employee shareholding system,under the contemporary background of the mixed ownership economy,employee shareholding system has become each enterprise must consider the problem.The article selected the insider control problem to staff equity under the trust enterprise governance as a subject to study,in the process of concrete writing chose the serious problems in insider control and the typical shanshui cement group as a case discussion.First at the beginning of the opening for shanshui cement group employee shareholding pattern to carry on the introduction and analysis,points out the group internal employee shareholding system in the implementation process and the original purpose of deviation,the deviation caused by internal shareholders and the deformation of rights allocation between actual holding people.Then through the landscape group have background of the study found that landscape group created serious separation of actual management and ownership,and the group's internal watchdog oversight,dummy,this also objectively prompted the actual holding people abuse power for personal gains and damage the interests of other shareholders.The insider control problem shows that the enterprise will directly lead to the company's internal various main interest disputes,there are primary research focus on the actual controllers and contradictions between the employees and executives.Through the study of this case study,the author got the following enlightenment.First,the enterprise should select the appropriate holding carrier in the implementation of the employee stock ownership plan so as to guarantee the neutrality of the equity holders.Second,cultivate employees' trust equity awareness,so as to enhance their awareness of protection of rights and interests.It is hoped that the scheme design of employee stock ownership system will provide some reference for future enterprises,so that the system can play an active role in the reform of state-owned enterprises in China.