公司治理与内部控制问题研究

On the Company Governance and Its Internal Control

随着世界经济一体化程度的加深,公司治理和内部控制的问题成为全球经济一体化中的重要问题。为了提高企业的竞争力,公司必须建立良好的公司治理结构,并努力提高内部控制效率。本文首先论述公司治理和内部控制的背景、概念以及相互关系,从而找到它们之间的对接和结合点。最后文章从产权契约理论的演进角度谈谈对治理结构和看法。

Along with the integration of the world economy,corporate governance and internal control become an emphasis issue in the global economic integration. In order to improve the competitiveness of enterprises, the company must establish good governance ~trncture, and try hard to improve the efficiency of internal control. This paper discusses corporate governance and internal control of the background, concept and the relationship between them, so as to find the docking and medium. Finally the author talks about the right governance structures from the perspective of the evolution of contract theory of property rights.