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近年来在我国经济飞速发展的同时出现了诸如企业蓄意造假、账物不清等问题,除去一些政策、体制上的原因,企业内部控制的失败、管理者的无人监督等都是重要原因。对公司治理与内部控制的关系进行了探讨与分析,建立健全的公司治理规范,不仅能加快内部控制制度建设,也能保障内部控制制度有效运行。应着手于创新公司治理规范,完善公司治理机构,促进国有企业的公司治理和内部控制形成高效的良性互动。
In recent years, with the rapid development of economy in our country, problems such as deliberate fraud and unclear accounts have emerged in enterprises. Some policy and institutional reasons, the failure of internal control and the supervision of managers are all important reasons. The relationship between corporate governance and internal control was discussed and analyzed. Establishing a sound corporate governance norms not only accelerated the construction of the internal control system, but also ensured the effective operation of the internal control system. Should start to innovate the corporate governance norms, improve the corporate governance institutions, and promote the state-owned corporate governance and internal control to form an efficient and benign interaction.