浅析公司治理结构与内部控制

On Corporation Management Structure and Internal Control

近年来,诸多财务舞弊的大案要案引发各国对公司治理结构及内部控制的广泛关注,但大多数公司都将公司治理结构和内部控制分而治之。若将二者联合考虑,会发现二者有明显的交集——思想同源,对象交叉,内容关联。这就为公司治理结构与内部控制的链接体系的协同构建奠定基础。二者的链接体系可以强化内部控制的力度,完善公司治理结构,更好地预防财务舞弊的发生,提高经营业绩。

Recently, many financial corruption eases draw broad attention to corporation management structure and internal control. However, many corporations operate separately. If we think about the two factors together, we can find the similarities betwecn them： same ideas, overlapping object, and related contents, which will provide basis to the link of management structure and internal control of a corporation. The linking system can strengthen the internal control, perfect management structure, avoid financial corruption and improve profits of the corporation.