企业内部控制制度的新思路:公司治理视角

本文从公司治理与内部控制相互关系的角度,研究了两者在提高企业经营效率上的相对效果。通过公司治理与内部控制的配对分析,并考虑信息不对称条件下经理人的选择和路径依赖问题对经营效率的影响,研究发现,内部控制失效的主要原因是公司治理不完善。认为提高内部控制的有效性应从完善公司治理着手,建立起以投资者利益为核心、强化公司治理层的监督体系和高层管理人员道德风险的防范为内容的治理型内部控制。

The New Idea of Enterprise Internal Control System:Perspective of Corporate Governance

Analyzing the relationship between corporate governance and internal control systems, this paper compares the effect of corporate governance on the operational efficiency of enterprise with that of an internal control system. After comparative analysis of the effect of corporate governance and internal control, and considering two factors-the managers' choice under asymmetrical information conditions and their path dependence when making decisions, we find that the primary cause of internal control invalidation is weak corporate governance. We maintain that, in order to improve the validity of enterprise internal control systems, the corporation should strengthen the supervisory system of corporate governance to shield top managers from the temptation of moral hazards.