公司治理角度下内部控制问题及对策研究

On the Problems of Internal Control and the Countermeasures from the Perspective of Corporate Governance

在欠佳的市场管理环境下成长起来的中国企业要进入国际市场,参与全球竞争,加强公司治理下内部控制成为至关重要的课题。文章基于公司治理的视角,结合巨人公司与新华制药案例揭示当前我国企业内部控制建设中存在董事会独立性差、内控监督失效、内控机构缺少自主性等问题。从公司治理结构、内部控制环境等层面透析问题根源,针对困境提出企业通过优化内部控制体系、加强内外监督及提高会计人员素质等措施,使内部控制制度化,防范舞弊、减少损失并提高资本再生力。

If Chinese enterprises, which are growing up in the imperfect market regulatory environment, want to enter international market and participate in global competing, the reinforcement of the internal control within corporate governance should be a crucial issue.From the perspective of corporate governance, meanwhile taking two cases, the Giant and the Xinhua Pharmaceutical, the article revealed problems which exist in the current construction of corporate internal control, including inferior independence of the board of directors, invalid internal controlsupervision, insufficient independence of the internal control organizations, and so on. Then, the article analyzed the sources of these problems concerning the corporate governance structures and internal control environment. It also proposed that these companies should take measures , such as optimizing the internal control system, strengthening internal and external supervising and improving the qualities of accountants , thus to realize goals of improving the internal controls system, preventing fraud, reduce loses and improving capital renewable power.