公司治理、内部控制、组织结构互动关系研究

本文以委托代理理论、组织学理论解释公司治理、内部控制与组织结构之间的关系 ,提出以科学决策和效率经营为核心 ,以决策机制、激励机制、监督约束机制为纽带 ,建立治理型内部控制 ;指出对治理效率和经营效率的共同追求推动了内部控制演进。

Research of Interactive Relation among Corporate Governance, Internal Control and Organization Structure

The paper explains the relation among corporate governance, internal control and organization structure according to agency theory and organization theory, raises that the mechanism of governance is the base of accounting control. Internal control integrates itself with governance structure and organization structure. Internal control has to be channelled into corporate governance. Governance efficiency and operating efficiency decide internal control change.