基于公司治理结构的财务控制模式选择

公司治理结构是公司制度的核心，良好的公司治理结构是提高企业经营管理效率的基本要素。科学、有效的内部控制制度，是现代企业实现其经营管理目标的有力保证。公司治理能促使财务控制有效运行，是保证财务控制功能发挥的前提和基础，是实行财务控制的制度环境。财务控制在公司治理中担当的是内部管理监控系统的角色，加强和完善企业财务控制，应从完善公司治理出发完善企业财务控制环境，财务控制作为管理当局为履行管理目标而建立的一系列规则、政策和程序，与公司治理有着密不可分的关系。

Corporate Governance Structure based on Financial Control Mode Selection

Corporate governance structure is the core of company＇s system,good corporate governance structure is the fundamental factor to improve the efficiency of enterprise management. Scientific and effective internal control system can guarantee the modern enterprise operation and management to achieve its goal. Corporate governance can promote the effective functioning of financial control, which is the prerequisite and basis for financial control and the implementation of financial control of the system environment. Financial control in corporate governance plays the role of internal management control system. Strengthen and improve the corporate financial control, improve corporate governance should be started from improving their financial control environment. Financial control as the administrative authority to fulfill management objectives established a set of rules, policies and procedures, and it has close relationship with corporate governance.