关于公司治理与内部控制问题的探讨

该文表述了OECD与COSO分别对公司治理与内部控制两个概念的解释。通过对公司治理与内部控制区别与联系的分析，认为两者是一种交叉互动的关系。通过完善董事会的功能与设置，加强出资人的财务监督，建立对关键管理人员的激励和约束机制，创新公司治理可以强化企业内部控制；通过加强预算控制推进全面预算管理，建立切实可行的监控会计，完善内部控制可以规茹公司治理。

A Probe into Corporate Governance and Internal Control

This paper states the explanation of OECD and COSO to corporation governance and internal control. Based on the analysis of corporation governance and internal control, the author thinks there exists a cross-interaction relationship between them. Internal control can be consolidated by innovating corporate governance, that is, by improving the function and setup of the board of directors, enhancing financial supervision to the investors, and establishing motivation and restriction mechanism to key managers. Corporate governance can be regulated by strengthening budget control and setting up feasible supervision accounting.