论公司治理控制

On Governance Control of Corporation

公司治理与内部控制之间存在着密切关系。从公司治理的视角研究内部控制是现实问题的客观要求,也是内部控制研究的新领域。公司治理与内部控制是耦合关系而不是其他关系,耦合部分即为公司治理控制。公司治理控制是内部控制的最高层次,是解决公司代理问题的有效手段。鉴于目前我国上市公司普遍存在的双重代理问题和治理缺陷,从股东大会、董事会和监事会等治理层面构建双重代理问题控制机制,不失为一种保护包括中小股东在内的全体股东利益的有效制度安排。

There is a close relationship between corporate governance and internal control. Study on internal control from corporate governance is objective requirement of the practical problem and a new field of internal control study. Coupling of corporate governance and internal control is defined as governance control of corporation, which is the highest level of internal control and an effective means for resolving agency problem. For the ubiquitous double agency problem and deficiency of corporate governance in public companies of China, from governance level including shareholders＇ meeting, board of directors and supervisor board to establish control system for restraining double agency problem is an effective institutional arrangement for protecting interest of all shareholders.