浅谈国有企业公司治理与内部控制

On Corporate Governance and Internal Control of State Owned Enterprises

近年来在我国经济飞速发展的同时出现了诸如企业蓄意造假、账物不清等问题,除去一些政策、体制上的原因,企业内部控制的失败、管理者的无人监督等都是重要原因。对公司治理与内部控制的关系进行了探讨与分析,建立健全的公司治理规范,不仅能加快内部控制制度建设,也能保障内部控制制度有效运行。应着手于创新公司治理规范,完善公司治理机构,促进国有企业的公司治理和内部控制形成高效的良性互动。

In recent years, with the rapid development of China＇s economy, many problems have emerged, such as corporation making fake, confused accounts, etc. In addition to some reasons in policies and systems, the failure of internal control of the enterprise and the lack of supervision of the managers are important reasons. The relationship between corporate governance and internal control is discussed. To establish perfect corporate governance can not only accelerate the construction of internal control system, but also ensure the effective operation of internal control system. We should focus on the innovation of corporate governance norms and improve the corporate governance mechanism to promote the positive interaction between the corporate governance and the internal control formation of state-owned enterprises.