公司治理与内部控制相互关系研究

公司治理与内部控制的共同载体是企业组织,在这个载体中,内部控制的有效运行离不开公司治理的推动,公司治理的优化需要内部控制作保障。目前,我国上市公司存在着公司治理与内部控制失衡问题。其主要因素是法人治理结构不完善,缺乏完善有效的监控机制,信息和沟通系统不健全。完善上市公司治理和加强内部控制,应改善股权结构,建立健全监督检查机构和有效的激励与约束机制,健全内部会计控制体系,使二者协调发展,相互作用,最终实现公司的总体目标。

Relationship Between Corporate Governance and Internal Control

Business organization is a common carrier of corporate governance and internal control.Under this carrier,the effective operation of internal control needs promotion of corporate governance,and the optimization of corporate governance needs security of internal control.Now the corporate control and internal control is out of balance in China's listed companies.The main factors are lack of perfect corporate governance structure,effective supervision mechanism,and perfect information and communication system....