公司治理视角的内部控制--基于审计委员会的分析

Internal Control on Corporate Governance: From the Perspective of Audit Committee

内部控制在组织结构中是存在科层结构的,治理控制作为企业内部控制的上层建筑,是管理控制和交易控制的基础和前提。通过构建大股东、经理人以及审计委员会的三方博弈模型,本文分析了审计委员会在公司治理控制中的作用机制,指出审计委员会本身的能力和素质是贯穿整个公司治理内部控制机制设计的关键要素,以此为基础,提出完善我国审计委员会制度、健全公司治理控制的若干建议。

Internal controls have hierarchy level in corporate organization structure.Governance controls act as superstructure of corporate internal control,as well as are basis and premise of management control and operational control.By establishing the game mode of block holder,manager and audit committee,we demonstrate the operation mechanism of audit committee in governance internal control.The result shows that the power and ability of audit committee are key factors in internal control mechanism designing.Finally,several suggestions in audit committee are brought out to perfect governance internal control.