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一个有效的内部控制系统,如同完善的法人治理结构一样,是公司高效运作的基础。然而,长期以来,我国多数企业并没有意识到内部控制和公司治理之间的重要联系,从而导致了公司治理的不完善。因此,必须结合公司的实际经营状况把内部控制与公司治理有机地结合起来,并且在内部控制的薄弱环节加强公司治理,从公司治理的角度出发,建立和完善我国公司的内部控制。
An effective internal control system, like a sound corporate governance structure, is the basis for the efficient operation of a company. However, for a long time, most enterprises in our country did not realize the important relationship between internal control and corporate governance, which led to the imperfection of corporate governance. Therefore, the internal control and corporate governance must be organically combined with the actual operating conditions of the company, and the corporate governance should be strengthened in the weak links of internal control. From the perspective of corporate governance, the internal control of our company should be established and perfected.