控制权视角下内部控制的治理功能研究

股权结构决定公司控制权的分布,是决定公司治理结构有效性的最重要因素。如果说公司治理结构是所有者与经营者之间的权利制衡机制,那么有效率的股权结构与内部控制则是这些权力制衡的重要前提和手段。合理的股权结构与内部控制才能形成完善的治理结构,内部控制是完善公司治理结构的具体政策和程序。公司控制权矛盾的变迁是引发内部控制治理功能变迁的基本原因,公司控制权的和谐配置是内部控制功能实现的基础条件。

Study on Governance Function of Internal Control from the Perspective of Corporate Control

The distribution of corporate control is determined by ownership structure,which is the most important factor to determine the effectiveness of corporate governance.If corporate governance is the check and balance mechanism of rights between owners and managers,efficient ownership structure and internal control are important prerequisite and means of rights' check and balance.Reasonable ownership structure and internal control form a perfect governance structure.Internal control is the specific policies and procedures for improving the corporate governance structure.The transition of control contradiction is the basic reason of changes in governance functions of internal control.Harmonious distribution of corporate control is a basic condition for achieving the internal control function.