| 公司治理结构对内部控制的影响 |
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| 引用本文： | 李小青. 公司治理结构对内部控制的影响[J]. 商业研究, 2007, 0(1): 91-93 |
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| 作者姓名： | 李小青 |
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| 作者单位： | 哈尔滨商业大学,学工部,黑龙江,哈尔滨,150028 |
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| 摘 要： | 自公司治理结构问题提出以来,国内学者借鉴国外经验对公司治理结构作了大量的研究,对促进公司治理结构的不断完善起到了积极作用,但目前公司治理结构仍存在诸多问题,阻碍着公司的发展。建立有效的公司治理结构的关键是优化股权结构,加强董事会建设,健全、完善公司内部激励与约束机制。
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| 关 键 词： | 公司治理结构 内部控制 激励机制 |
| 文章编号： | 1001-148X(2007)01-0091-02 |
| 收稿时间： | 2006-07-30 |
| 修稿时间： | 2006-07-30 |
The Influence of Corporate Governance Structure upon Internal Control |
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| LI Xiao-qing. The Influence of Corporate Governance Structure upon Internal Control[J]. Commercial Research, 2007, 0(1): 91-93 |
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| Authors: | LI Xiao-qing |
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| Affiliation: | Student Affairs Administration,Harbin University of Commerce,Harbin, 150028, China |
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| Abstract: | Since it was first founded, Chinese scholars have done a lot of researches on corporate governance structure by loaning from foreign experience in this area. These researches prove positively impving corporate governance strutture. However, there still exist many obstacles in the due course. The paper holds that such shoudbe taken as optimizing share owemship structure, strangthening the role of board of directors and completering internal control and incentive system. |
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| Keywords: | corporate governance structure internal control incentive system |
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