公司内部控制的价值分析

On Analysis of Value of Company's Internal Control

公司内部控制是在取得低交易成本的同时为弥补公司契约的不完备性、降低代理成本而在内部设置的一种控制机制,是一种价值创造活动,它的最终目的就是帮助实现组织目标——为股东和其他利益相关者创造价值。内部控制实现增值的主要途径有公司治理、完善内部控制制度、风险管理、内部控制自我评价等。

The enterprise internal control is to cut costs as well as to perfect enterprise contracts, and decrease commission costs as an internal control system and an activity of value creation. Its aim is to reach the enterprise goal to make profits for stockholders and related people. So governing enterprises, improving internal control system, researching risk avoidance and self-estimation are the major ways to earn profits as to achieve enterprise internal control.