| 浅论内部控制和公司治理的互动 |
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| 引用本文： | 宋莹.浅论内部控制和公司治理的互动[J].价值工程,2011,30(30):99-100. |
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| 作者姓名： | 宋莹 |
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| 作者单位： | 河海大学,南京,211100 |
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| 摘 要： | 文章通过分析公司治理和内部控制间的交叉融合及不同之处,强调两者的相互促进和逻辑整合,提出了在公司治理环境下内部控制的改进之处,从而充分发挥公司治理和内部控制的作用,以达到提高公司价值的目的。
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| 关 键 词： | 公司治理 内部控制 委托代理 董事会 |
On the Interaction between Internal Control and Corporate Governance |
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| Song Ying.On the Interaction between Internal Control and Corporate Governance[J].Value Engineering,2011,30(30):99-100. |
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| Authors: | Song Ying |
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| Institution: | Song Ying(Hohai University,Nanjing 211100,China) |
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| Abstract: | Through the analysis of the interaction and difference between internal control and corporate governance,the article emphasizes mutual promotion and integration logic of both,puts forward the improvements of internal control under the corporate governance environment,and then fully plays the role of them to achieve the purpose of improving corporate value. |
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| Keywords: | corporate governance internal control agent board of directors |
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