浅谈公司治理结构与内部控制

Brief Discussing on Corporation Governing and Internal Control

随着经济体制改革的不断推进和现代企业制度的建立,企业的经营方式、管理模式和运行机制都发生了深刻的变革。如何建立和完善公司治理结构与内部控制,以实现财务报告的可靠性、经营的效率和效果性以及法律规章的遵循性,值得我们不断研究和探讨。

Associated with the deepening reforms of economic regime and setting up of modern corporation system, the modes of business operation , management patterns and operational mechanism had taken place significant changes. It is worthy of our considering and discussing continually on how to set up and perfect corporation internal control and governing structure for actualizing the reliability of financial report ,the effectiveness of operation and the obedience of legal regulations. The article analyzes the corporation governing and internal control, and points out the issues existed in corporation governing structure of China. Finally, it discusses the measures of strengthening corporation governing structure and perfecting corporation internal control.