公司治理对内部控制的制度安排

Corporate Governance for the System Arrangement of Internal Control

内部控制来自企业组织内部,是伴随着企业组织形式的发展而发展,更确切的说是伴随公司制企业的出现而发展成熟的。内部控制与公司治理的关系密切,它是公司内部治理机制的管理监控系统,是公司控制权的具体体现。在公司内部治理中,董事会是公司内部控制系统的核心,降低交易费用是内部控制的本质。它与公司外部治理的关系(政府、资本市场、经理市场等)主要表现为内部控制外部化。完善内部控制必须从公司内部治理、外部治理、控制环境三方入手。

The internal control,coming from an enterprise's inside organization,develops with the organization form of the enter-prise,and more exactly speaking,it grows and matures with the appearance of company.Closely related to the corporate gover-nance,internal control is the management and monitoring system for the internal governance of a company,and is also the exhibition of a company's control power.In corporate governance,BOD is the core of internal control and lowering transaction cost is the essence of internal control.The relationship between internal and external governance(government,capital market,senior execu-tives market etc.)is mainly expressed as the externalization of control.The perfecting of internal control has to be conducted from a company's internal governance,external governance,and controlling environment.