现代企业治理机制下的内部控制制度

The inside controlling system under the modern enterprise management mechanism

近年来,我国企业基本建立了现代企业制度,但相应的内部控制制度还不健全。文章着重从有效内部控制的构成要素、现代企业治理机制下内部控制制度的构建、现代企业制度下的公司治理分析入手,提出公司治理结构与内部控制框架有机结合的思路。

Enterprises of our country have set up modern enterprise system basically in recent years, but the corresponding inside controlling system still imperfect, especially the cognition of people to the relationship between inside company management and inside controlling, even there are confusions to a certain extent, enterprises exist the inside controlling invalid problem. This paper focuses on the inscape of the effective inside controlling, construction of inside controlling system under modern enterprise control mechanism, analyses on company management of the modern enterprise system, and the behavior,reason and countermeasure of invalid enterprise inside controlling, proposes the thinking of combining company's administration structure and inside controlling frame together.