从内部控制看我国公司董事会建设

Viewing the Construction of Chinese Company`s Board of Directors from the Angle of Internal Control

董事会建设一直是我国公司治理的核心 ,该文则将董事会置于公司内部控制环境中 ,从控制角度探讨董事会的重要性、当前我国公司董事会存在的主要问题及其解决思路。

The board of directors is the core of the corporate governance, and it also plays a significant role in the corporate's internal control. This article focuses on the board of directors, and from a view of internal control it mainly discusses the board of directors' importance and problems in many companies in our country, and then puts forward some proposals for developing the internal control systems.\;