加强内部控制完善公司治理研究

内部控制与公司治理是密不可分的两个概念,两者是制度环境与内部管理监控系统的关系。良好的内部控制框架是公司法人主体正确处理各利益相关者关系、实现公司治理目标的重要保证。加强内部控制、完善公司治理,应建立健全组织机构、完善内控机制,确立董事会在内控框架构建中的核心地位,强化对经营者的激励和监督。

Research on the Internal Control Strengthening and Corporation Management Improvement

The internal control and the corporation management are inseparably two concepts and there exist the relationship between the policy environment and the internal management supervision system.The proper framework for the internal control is an important guarantee to the correct resolution to the relationships between stakeholders and the realization of corporation management target.The key to the internal control strengthening and the corporation management improvement is the establishment and perfection of...