新经济环境下的企业内部控制机制

完善企业内部控制机制的建设 ,既是国家有关法规的强制性规定 ,也是企业内部管理的必然要求。公司治理结构与内部控制机制是密不可分的 ,现代企业制度下的企业产权关系、治理结构中责权利安排结构及企业经济管理要求的多样性 ,决定了企业内部控制的目标和内部控制机制的设计。良好的内部控制机制是公司法人主体正确处理各利益相关者关系、实现公司治理目标的重要保证。

ON COOPERATIVE INTERNAL CONTROL MECHANISM UNDER NEW ECONOMIC ENVIRONMENT

The internal control of the cooperative along with its aim and its design depends on the contemporary cooperative ownership, the arrangement of its responsibilities and its rights, and the variety of the cooperative economic management. A sound internal mechanism enables the cooperative legal body deal with different interests correctly, guarantee the realization of cooperative goals, and solve the agent's problems. The key to design internal control mechanism is to set up an incentive and constraint mechanism.