试论管理当局对内部控制的责任

Management's Duty for Internal Control

本文从理论上论述了管理当局的内部控制责任。内部控制是管理职能的一部分 ,其根本目的在于实现企业的经营目标。企业管理当局是内部控制的责任主体。建立健全内部控制 ,是管理当局受托责任的要求 ,也是降低代理成本的需要。

It's management's duty to found and improve internal control.Internal control aims at achieving enterprise's goal,and it is part of management function.Establishing perfect internal control mechanism is the need of management's accountability and the demand of decreasing agent cost.