我国内部控制与公司治理机制的有效对接

The Effective Combination of Our Internal Control and Corporation Improvement Mechanism

内部控制的深层次问题在于我国许多企业缺乏完善、健全的公司治理机制以及有效的公司治理机制与内部控制的互动和对接。因此,只有立足于我国的社会基础、制度体系和文化特征,构筑有中国特色的公司治理机制,才能培育出中国的现代企业。

The deep problems of the internal control lie in the perfect and sound improvement mechanism of many enterprises and interact and combination of improvement mechanism and internal control. Therefore, only based on the feature of our society, our system and our culture to build up the corporation improvement mechanism can we cultivate the modern enterprises of China＇s.