公司内控机制选择的影响因素及其对中国的启示

Factors Affecting Choice of Companys' Internal Control Mechanism and its Enlighment to China

公司内部监控机制的效率是公司业绩优劣的重要影响因素,建立科学合理的内部监控机制是保障公司可持续发展的基本前提之一。文章剖析了影响公司内控机制选择的主要制约因素,并结合中国现实国情提出了中国上市公司应切实整合监事会制度和独立董事制度的政策建议。

Efficiency of internal control mechanism is the key factor that affects a company＇s performance. Establishing a scientific and rational internal control mechanism is one of the basic premises under which a company can develop continuably. This article analyzed the main factors that affect the choice of the company＇s internal control mechanism and raised the policy recommendation of integrating the supervisors system and directorate system.