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本文笔者立足于公司治理与内部控制的关系,把内部控制置于公司治理的微观环境中,将两者有机结合起来。首先讨论了将公司治理融入企业内部控制的可行性依据;然后较为具体的分析了我国企业内部控制的现状中存在的问题,从内部控制各要素方面探讨内部控制失效的根源;最后基于公司治理角度提出完善我国企业内部控制的对策。
Based on the relationship between corporate governance and internal control, the writer puts the internal control in the microcosmic environment of corporate governance and combines the two together. First of all, it discusses the feasibility of incorporating corporate governance into the internal control of the enterprise. Then it analyzes the problems existing in the status quo of the internal control of the enterprise in a more concrete way, discusses the causes of the failure of the internal control from the aspects of internal control. Finally, based on the corporate governance Put forward the countermeasures of perfecting the internal control of our country’s enterprises.