论公司治理及内部控制的关系.docxVIP

摘要公司治理结构是公司制度的核心，良好的公司治理结构是提高企业经营管理效率的基本要素。内部控制是衡量现代企业管理水平的重要标志，特别是在全球经济一体化、市场竞争日趋激烈的今天，企业的发展与改革面临着前所未有的挑战。内部控制作为由管理当局为履行管理目标而建立的一系列规则、政策和程序，与公司治理及公司管理密不可分。内部控制架构与公司治理机制的关系是内部管理监督系统与制度环境的关系，是公司管理中不可缺少的部分。公司治理为公司提供一套运行的制度基础和责任体系框架，是公司实现内部控制和科学决策的基础，同时，公司治理结构也制约着公司内部控制体系，而公司控制体系的建立健全和实施也有利于公司治理目标的实现。本文分析了二者之间的相互关系，提出了公司治理与内部控制整合的可能性与必要性分析，以期为我国企业改进管理提供理论支持。关键词：公司治理； 内部控制； 相互关系；整合AbstractStructure is the core of companys system of corporate governance, good corporate governance is improving the efficiency of enterprise management fundamentals. Internal control is a measure of the important symbol of modern enterprise management level, especially in todays global economy, an increasingly competitive market, development and reform of enterprises are faced with unprecedented challenges. Internal controls established by management for compliance with management objectives, a set of rules, policies and procedures, is inextricably linked to corporate governance and corporate management. Framework the relationship between corporate governance and internal control is an internal management oversight system and the systemic environment are indispensable parts of the corporate governance. System of corporate governance to provide a running basis and responsibility systems framework, is the companys internal control and the scientific basis for decision-making, At the same time, corporate governance structure also restricts the companys internal control system, and establishing and implementation of control system of the company is also conducive to the goals of corporate governance implementation. This paper analyzes the relationship between the two, the analysis of the necessity and possibility of the corporate governance and internal control integration, to provide theoretical support for Chinas enterprises to improve management.Keywords:corporate governance；Internal control；interrelation；Concordance；1.公司治理与内部控制的理论基础1.1公司治理基本理论1.1.1公司治理概念对于公司治理这样一个复杂的概念，是不可能也不应该用一两句话就给出完整