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当前,我国市场经济飞跃发展,经济实力大大提升,市场竞争力也十分激烈,再加上经济全球化趋势加强背景下,企业规模与数量都大幅度上升,对企业的经营与管理来说,要求不断加强,需要付出更大的心血,提高创新的力度,完善内部的控制制度,优化企业的治理结构,从而促进公司的顺利发展。公司的治理结构指的是在所有权与经营权分离的基础上,公司内部的董事、股东以及决策层之间的权利、关系定位,这涉及到多方面的因素,这就需要根据公司发展的状况,结合现有的内部控制制度,促进二者的融合,进而提高公司运营的实力,保障相关者的利益。本文简要的分析了公司内部控制的现状与其内容,并进一步探讨了促进公司治理结构与内部控制有效融合的措施。
At present, China’s market economy is undergoing rapid development, economic strength has been greatly enhanced, and market competitiveness is also very fierce. In addition, with the strengthening of the economic globalization trend, the scale and number of enterprises have increased substantially. For the management and management of enterprises, there is a continuous demand. To strengthen, we need to devote more effort, improve the intensity of innovation, improve the internal control system, and optimize the corporate governance structure so as to promote the smooth development of the company. The company’s governance structure refers to the position of the company’s internal directors, shareholders, and decision-makers on the basis of the separation of ownership and management rights. This involves multiple factors, which requires the development of the company. Combine with the existing internal control system to promote the integration of the two, and then improve the company’s operating strength and protect the interests of related parties. This article briefly analyzes the status quo of the company’s internal control and its content, and further discusses measures to promote the effective integration of corporate governance structure and internal control.