在现有的市场经济环境下,企业公司治理结构与内部控制制度是相辅相成的关系,两者思想上同源性与产生背景的差异性是对接的基础,而成功实施对接的途径如下:一是内部控制机制设计必须遵循公司治理规范的基本要求;二是保证董事会在内部控制体系中的核心地位;三是做实监事会,保证内部控制制度的有效实施。 Under the current market economy environment, corporate governance structure and internal control system are mutually reinforcing relations. The differences between the ideological homology and the background of the two are the basis for docking. The successful ways to implement docking are as follows: First, The internal control mechanism design must follow the basic requirements of corporate governance norms; the second is to ensure the core position of the board of directors in the internal control system; the third is to fulfill the board of supervisors and ensure the effective implementation of the internal control system.