论内部控制与公司治理的互动关系

Interaction Between Corporate Governance and Internal Control

公司治理结构是公司制度的核心,良好的公司治理结构是提高企业经营管理效率的基本要素。科学、有效的内部控制制度,是现代企业实现其经营管理目标的有力保证。内部控制作为管理当局为履行管理目标而建立的一系列规则、政策和程序,与公司治理有着密不可分的关系。

Corporate governance is the core of the company system. Good corporate governance structure is the basic factor which could improve the efficiency of company management. Scientific and effective internal control system is an effective guarantee for a modern enterprise to achieve its management objectives. As a series of rules, policies and procedures to perform management objectives, internal control is closely related with corporate governance.