摘要
本文讨论了公司治理与内部控制的内涵,并在此基础上运用委托代理理论分析公司治理与内部控制的相互关系,我们认为良好的内部控制是完善公司治理的重要保证,而健全的公司治理是内部控制有效运行的基础。本文分析了我国企业内部控制存在的问题,并且从公司治理角度提出完善我国企业内部控制的对策。
The essay introduced the definition of corperation govemance and internal control, then the writer use the Principalangent theory discribing the relationship between them. It concluded that a better internal control is the garentee of a well coperation governance, and the corperation governance is the basis of an effective inter- nal control. Subsequently, the writer analyzed the present problems about internal control in our nation, from the angle of corperation governance to make suggestion to improve internal control, mainly to improve the inter- hal control environment and improve the internal audit system, establish the system of incentive and restraint mechanisms.
出处
《西安财经学院学报》
2008年第5期99-102,共4页
Journal of Xi’an University of Finance & Economics
关键词
公司治理
内部控制
互动关系
corperation govemance
intemal control
relationship
