摘要
内部控制与公司治理是密不可分的两个概念,两者是制度环境与内部管理监控系统的关系。良好的内部控制框架是公司法人主体正确处理各利益相关者关系、实现公司治理目标的重要保证。加强内部控制、完善公司治理,应建立健全组织机构、完善内控机制,确立董事会在内控框架构建中的核心地位,强化对经营者的激励和监督。
The internal control and the corporation management are inseparably two concepts and there exist the relationship between the policy environment and the internal management supervision system.The proper framework for the internal control is an important guarantee to the correct resolution to the relationships between stakeholders and the realization of corporation management target.The key to the internal control strengthening and the corporation management improvement is the establishment and perfection of organizations,the improvement to the internal control mechanism,the confirmation to the core position of the board of directors in the internal control framework,and the enhancement of the incentive and supervision to the operators.
出处
《安徽工业大学学报（社会科学版）》
2010年第3期45-47,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
公司治理
内部控制
董事会
经营者
corporation management
internal control
board of directors
operator
