公司治理与内部控制

Corporate Administration and Internal Control

公司治理是为了保证企业科学决策而进行的制度安排与设计,这种制度安排与设计本身就是一个结构和机制的有机结合。内部控制作为这种制度安排与设计的重要措施,是完善公司治理结构的具体政策和程序。根据公司治理结构的需要建立完善的内部控制系统必将促进企业的发展。

Corporate administration is the institutional arrangement and design made for the purpose of ensuring corporate scientific decision; this institutional arrangement and design is in itself an organic combination of structure and mechanism. Internal control, as an important measure of this institutional arrangement and design, is the concrete policy and procedure for the improvement of corporate administrative structure, and a well-established internal control system, set up to meet the need of corporate administrative structure, is sure to promote corporate development.