摘要
本文论述了现代公司治理结构的完善和治理机制的顺畅在建立和完善企业内部控制中的重要作用,回顾和分析了内部控制的发展历史,论述了它在企业管理中的重要作用及其对公司治理的反作用,并对现代公司治理结构下内部控制与公司治理的协调做了一些有益探索。
Firstly this article elaborates the important effect that the modern company governance structure has on the establishment and consummates of internal control. Then it reviews and analyzes the development history of internal control, elaborated its important affects in the business management and its reaction to the company governance. Finally it does some beneficial exploration on the coordination between the internal control and the company governance under the modern company governance structure.
出处
《黑龙江对外经贸》
2006年第6期69-71,共3页
Heilongjiang Foreign Economic Relations and Trade
关键词
公司治理
内部控制
协调
the company
governance
the internal control
coordination.
