论文_内部控制对公司治理的影响.docVIP

摘要 内部控制一直是西方管理领域和审计界致力于研究和解决的一个问题。在我国，内部控制，对于深化经济改革、建立现代企业制度、解决会计信息失真和保护资产的完整与安全、加强企业内部管理、参与国际竞争和保护投资者的合法权益并保证资本市场的有效运行具有非常重要的现实意义。 内部控制作为一种契约安排，对于有效防范差错、促进企业经营目标的实现、提高经营效率起着非常重要的作用。过去，我们在内部控制失效时总是从系统内部的相互牵制、相互监督及相互复核等工作程序上寻找原因，而没有充分意识到内部控制和公司治理结构相互脱节以及公司治理结构本身存在的缺陷所导致的部控制失败的问题。实际上，如果没有完善的公司治理结构及其与内部控制的有效衔接，即使是严密、健全的内部控制制度也很难取得预期的控制成效。因此，为了从根源上实施有效的内部控制，必须将内部控制与公司治理相结合。 本文基于公司治理的角度，探讨了公司治理结构内部控制的影响。首先，从公司治理结构的角度，阐述了股权结构、董事会特征及监事会特征对内部控制的影响；其次，详细分析了我国在公司治理下的上市公司内部控制薄弱原因；最后，从公司治理的角度提出了健全内部控制的几点建议 关键词：内部控制；公司治理；上市公司 ABSTRACT Internal control has been a Western management and audit community is committed to research and solve a problem. In China, internal control, for economic reform, the establishment of modern enterprise system, to address the accounting information distortion and protect the integrity and security of assets, strengthen internal management, participate in international competition and protect the legitimate rights and interests of investors and to ensure the effective functioning of capital markets has a very important practical significance. Internal control as a contractual arrangement, for the effective prevention of errors, and promote the realization of business objectives, improve operational efficiency plays an important role. In the past, always from the failure of internal control within the system of mutual restraint, mutual supervision and mutual review and other procedures to find reasons, but not fully aware of the internal control and corporate governance structure and corporate governance structure of the disjuncture between the inherent defects caused by the failure of internal control problems. In fact, if there is no sound corporate governance and internal control structure and its effective convergence, even in tight, sound internal control system of control is difficult to achieve the desired results. Therefore, in order to implement effectively the root causes of internal control, internal control must be combined with cor