公司治理结构与内部控制分析

Analysis of corporate governance structure and internal control

公司治理结构与内部控制有着紧密的联系,但将二者的关系理解为主体与环境的关系是不符合实际的,降低了它们彼此之间的依赖性。本文分析了公司治理结构与内部控制的区别和联系,提供了优化企业股权结构,完善企业管理层管控机制,健全公司监事会职能体系,促进公司法法律环境建设等措施,旨在为全面而系统地进行公司治理结构建设与内部控制体系建设提供参考。

Corporate governance structure is closely related to internal control,but it is not realistic to understand the relationship between the two as the relationship between the subject and the environment,which reduces their dependence on each other.This paper analyses the difference and connection between corporate governance structure and internal control,provides measures to optimize the ownership structure of enterprises,improve the management and control mechanism of enterprises,improve the function system of corporate supervisory board,and promote the construction of legal environment of corporate law,aiming at providing references for the construction of corporate governance structure and internal control system comprehensively and systematically.