公司治理的内部控制初探

本文讨论了公司治理与内部控制的内涵,并在此基础上运用委托代理理论分析公司治理与内部控制的相互关系,我们认为良好的内部控制是完善公司治理的重要保证,而健全的公司治理是内部控制有效运行的基础。本文分析了我国企业内部控制存在的问题,并且从公司治理角度提出完善我国企业内部控制的对策。

Research on Internal Control of the Basis of Corperation Governance

The essay introduced the definition of corperation governance and internal control,then the writer use the Principal-angent theory discribing the relationship between them.It concluded that a better internal control is the garentee of a well coperation governance,and the corperation governance is the basis of an effective internal control.Subsequently,the writer analyzed the present problems about internal control in our nation,from the angle of corperation governance to make suggestion to improve internal control,mainly to improve the internal control environment and improve the internal audit system,establish the system of incentive and restraint mechanisms.