摘要
公司治理就是公司赖以代表和服务于它的投资者的一种组织安排,是一种指导和控制公司的机制。完善内部控制系统不仅依靠系统本身的完善,还赖于公司治理与内部控制两者之间的无缝对接。公司治理与内部控制都产生于委托代理问题,公司治理的完善必须对内部控制系统的构建提出基本要求;从公司治理机制构建的深度为董事会在内控中的核心地位提供保证,两者在公司中相互作用,促使公司良性发展。
Company administration is a guideline and control mechanism. The inner control mechanism depends on not only the self-perfecting but also joint with the inner control. The question among them lies in the agency by agreement. To meet the demand of the inner control mechanism, the company administration should perfect its organization and strengthern it to assure the role of the directorate of the company's inner control. These two sides are affecting each other and accelerating the company's developing steadily.
出处
《中国钼业》
2005年第3期44-47,共4页
China Molybdenum Industry
关键词
公司治理
内部控制
治理机制
company administration
inner control
administration mechanism
