公司内部治理质量与内部控制互动性研究

Interaction Between Quallity of Corporate Internal Governance and Internal Control

公司治理与内部控制的关系一直是理论界探讨的热点话题之一。本文立足于"公司内部治理是企业内部控制的制度环境,内部控制框架是公司内部治理的管理监控系统"这一基点,通过对历史的总结和现状的剖析,深入分析公司内部治理与企业内部控制的关系,进一步探讨公司内部治理质量对内部控制的影响,从而为公司内部治理与内部控制的良性互动提供了一定的理论基础,同时也为企业在实践中加强内部控制提出了行之有效的方法。

The relationship between corporate governance and internal control is always one of the hot topics in theoretical fields. Based on the view that corporate internal governance is the institutional environment of internal control and the latter is the internal management and supervisory system of the former through summarizing history and analyzing cur- rent station, this paper analyzes the relationship between corporate internal governance and internal control , then discus- ses the influence of the quality of corporate governance to internal control further , so it supports some theoretical funda- mentals of the good interaction between eonrporate governance and internal control, also raises available methods of strengthening internal control to enterprise＇ practice.