内部控制与现代企业制度

Healthiness Interior Controlling and Improving the Establishment of Modern Corporate System

健全的内部控制是正确处理企业的各利益相关者关系、完善公司治理结构、建立现代企业制度的重要手段。建立健全内部控制,应完善法人治理结构、具体划分内部控制目标、加强内部会计控制。

Healthy interior controlling is an important artifice. It can handle kinds of interested relationship exactly, consummating firm＇s government structure and to set up modern enterprise system. To set up an healthy interior controlling, we should consummate the firm＇s governmental structure, dividing specifically the interior control objectives and strengthening internal accounting control.