（参考）基于公司治理视角的内部控制问题研究.docVIP

摘 要 在全球经济一体化形势下，完善企业内部控制制度和建立公司治理体系，对企业健康平稳快速发展具有重要的理论价值和现实意义。 公司治理是一种对公司进行管理和控制的制度安排，其健全与否直接影响着公司内部治理状况。内部控制作为现代企业管理的基石，它的建立有利于保证会计资料真实完整，规范单位会计行为，防止并及时发现纠正错误及舞弊行为，保证单位资产的安全完整，确保国家有关法律法规和单位内部规章制度的切实有效贯彻执行，从而提高经营效率，实现经营目标。 当今世界科学技术迅猛发展，社会变化日新月异，中国经济体制也面临转型。在这种背景下，寻求改善公司治理结构、提高公司内部控制的途径和方法，具有很强的理论与现实意义。本文站在公司治理的角度，将公司的内部控制与公司治理紧密结合，通过对当前国内外公司的内部控制制度设立状况进行深入分析研究，提出完善方案，建立健全企业内部控制制度，提高公司治理和内部拄制效率，促进企业的健康持续发展。 关键词: 内部控制，公司治理，问题与对策 ABETRACT Under the situation of global economic integration, strengthen and perfect the enterprise internal control system has an important theoretical value and practical significance both in straighten out the internal control management system and perfect the internal control theory. Corporate governance is a system of management and control of the company, its level of regulation directly affects the companys internal governance.Internal control is the foundation of modern enterprise management, it is advantageous to the standard unit of accounting behavior, guarantee the completeness of accounting information, prevent and timely find errors and fraud.It ensured not only the safety and integrity of the assets, but also the relevant state laws and regulations and unit effectively carrying out the internal rules and regulations, so as to improve operation efficiency and achieve business objectives. With the rapid development of science and technology, Chinese economic system transition ahead.In this context, seeking the methods and way to improve the internal control and corporate governance structure have strong theoretical and practical significance.To stand in the perspective of corporate governance, this paper will be combined closely with the companys internal control and corporate governance. In order to make a further study of the internal connection and difference between them.Set up an in-depth analysis and study of internal control system of todays company which both at home and abroad, could well combined with corporate govern