公司治理和内部控制一直以来都是理论界关注的重点问题之一。近年来,国内外企业的公司治理和内部控制问题越来越突出,特别是全球金融危机和一些企业破产带来的影响,公司治理和内部控制问题更是引人瞩目。公司治理结构是保障企业内部控制有效运行和发挥作用的前提,是 Corporate governance and internal control have always been one of the key issues that theorists pay close attention to. In recent years, the problems of corporate governance and internal control of domestic and foreign enterprises have become more and more prominent, especially the impact of the global financial crisis and the bankruptcy of some enterprises. The problems of corporate governance and internal control are even more remarkable. Corporate governance structure is to protect the effective operation of internal control and play a role in the premise is