双重委托代理下公司治理与内部控制的优化整合

文章以中航油事件为背景，在综述了国内外关于公司治理与内部控制关系研究的基础上，提出公司治理与内部控制是一种嵌合关系。基于这种嵌合关系，针对我国上市公司治理与内部控制的现状，提出了我国上市公司治理与内部控制优化整合的对策：完善董事会构建机制，规范独立董事的职责和权利；构建董事会主导下的基于信息观的治理型内部控制框架，在内部控制中实施强制性双重评价机制；建立反向制衡机制等一系列整合措施，创造有利于公司治理与内部控制整合的良好法律、文化、市场环境。

Research on Optimization and Integration between Corporate Governance and Internal Control under Dual Agency

In view of the corporate governance and the internal control that is a global research project,This paper takes the event CAOHC as the background,reviews the viewpoints of the relationship between the corporate governance and the internal control at home and abroad and then point out: governance and internal control are a chimera relationship in this paper.Based on this chimera relationship,in view of the present situation of the corporate governance and the internal control in china and put forward the cou...