法人治理结构下公共图书馆内部控制作用机制探究

A Study on the Internal Control Mechanism of Public Library under the Corporate Governance Structure

法人治理结构改革在我国公共文化服务领域如火如荼地进行,但当下我国公共图书馆法人治理在实施时陷入许多困境。文章针对公共图书馆法人治理的有关问题,从内部环境、风险评估、控制活动、信息与沟通、内部监督五大要素出发,试图探讨内部控制因素对公共图书馆法人治理的作用机制,以此来促进公共图书馆法人治理改革的推进,使之为人民群众提供更优质的公共文化服务。

The reform of corporate governance structure is in full swing in the field of public cultural services in China.But at present,corporate governance in public libraries also encounters many difficulties.According to problems we are facing today,the paper tries to study the role of internal control in corporate governance structure from the aspects of the internal environment,risk assessment,information exchange and internal supervision.As a result,it is hoped that the paper can boost the reform on corporate governance in public libraries and provide people with more public cultural services.