企业内部控制框架中内部监督体系的架构

内部监督是企业内部控制系统有效运行的制度基础，是对其他内部控制要素的再控制。我国现行的由监事会、审计委员会和内部审计共同构筑的企业内部监督体系职能存在重叠，各监督主体的独立性与其监督职能不完全匹配，内部监督流于形式，亟待根据我国公司治理的特点，重新安排各监督主体的独立性，并根据其独立性配置相应的监督权限。

Formation of Internal Supervision System in Internal Control Framework of Enterprises

The internal supervision is the systematic basis of an effective internal control system and the re-control of other internal control elements. The current internal supervision system consisted of the board of supervisors,the board of auditors and internal audits,however,there are some overlap problems in their functions,their independence and supervising functions don＇t match well with each other. So it is necessary for the enterprises to re-arrange their independence and give them the supervising rights accordingly.