| 公司治理与内部控制的关系研究 |
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| 引用本文： | 周振红.公司治理与内部控制的关系研究[J].特区经济,2006,210(7):225-227. |
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| 作者姓名： | 周振红 |
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| 作者单位： | 西南交通大学,经济管理学院,四川,成都,610031;广西财经学院,广西,南宁,530003 |
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| 摘 要： | 本文分析了公司治理与内部控制的区别和联系,用委托代理理论解释公司治理与内部控制之间的互动关系,提出在设立公司治理与内部控制时必须考虑到两者的互动关系和相互影响。从公司治理角度出发建立健全内部控制制度,将有助于提高内部控制的效果。
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| 关 键 词： | 公司治理 内部控制 互动关系 |
Research of cooperate governance and inner control's relation |
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| Zhou Zhen Hong.Research of cooperate governance and inner control''''s relation[J].Special Zone Economy,2006,210(7):225-227. |
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| Authors: | Zhou Zhen Hong |
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| Institution: | Zhou Zhen Hong |
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| Abstract: | The paper analyses the difference and relation between corporate governance and internal control and explains the interactive relation between them according to principal- agent theory. The paper also proposes that the interactive relation must be considered when we set up corporate governance and internal control. Setting up internal control based on corporate governance will raise the effect of internal control. |
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| Keywords: | corporate governance internal Control interactive relation |
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