基于公司治理的内部控制研究-工商管理专业论文.docxVIP

ABSTRACTCorporate ABSTRACT Corporate governance and internal control are two ofthe most important topics in the theoretical fields and practical fields，With the enhancement of function of internal control in company,corporate governance and intemal control are getting in touch closer and closer．So it is necessary to perfect the internal control in the view ofcorporate governance and improve the efficiency ofcorporate governance． Currently,there are two kinds of views on the relations between corporate governance and internal control：one of that isthe system—environment theory,it see corporate govemance aS environment of internal control；another states that the relationship should he interactive，the relationship between them is not subject and environment or interior and exterior．This thesis approves the latter one． As two kinds of systematic arrangements inside the contractual entity,the foundation of the interactivi哆between corporate governance and internal control mainly embodies in four aSpects：join of the objective，the similarities of control means，the relation ofcontent,the intersection ofcontrol subject， The purpose of this paper is through combining internal control and corporate governance in hi曲，wide view to study the internal control in order to advancing the suggestion to the internal contr01．Centering on the goal，this paper is fall into five parts．First of all，introduce the documents of corporate governance internal control， and standpoints ofjoining corporation and internal control together．Then，introduce the relative theories of corporate governance and internal contr01．On the foundations of the fast two chapters，in chapter three，introduce the present conditions and problems of corporate governance and internal contr01．On the basis of corporate governance，chapter four points out the necessary-elements of effective intemal contr01．In the view of corporate govemance chapter five points out the methods methods ofefiective internal contr01． The character