公司治理视角下的内部控制研究

在研究公司治理结构与内部控制相互联系和影响的基础上，把内部控制置于公司治理的环境申，将两者有机结合起来探讨在公司治理下实现有效内部控制的机制。从实践上看，那些出现内部控制乏力或失控的企业，一般都在企业管理上比较薄弱，缺乏有效的公司治理。内部控制失控的深层次原因在于企业缺乏完善、健全的公司治理。有效内部控制的建立离不开完善的公司治理。

Corporate governance research on the perspective of the internal control

This study researches on the relationship of the corporate governance structure and internal control and, studies internal control in the environment of corporate governance; combines them together to find effective internal control mechanism. Practically, those companies who have weak or abuse internal control often do poor in the management of enterprise, and also lack of effective corporate governance. And then, the reason of the failure of internal control lies in the absence of perfect, wholesome corporate governance. In conclusive, effective internal control depends on the corporate governance.