略论公司治理与内部控制

On the Corporate Governance and Internal Control

公司治理和内部控制归根结底都是制度安排 ,这种制度安排是为了减少企业协调分工的交易费用。本文试图说明内部控制是内生于内部控制环境 ,公司治理是内部控制环境中最重要因素之一 ,它决定着内部控制运行的质量。

Both the corporate governance and the internal control lie in the systematic arrangement. This systematic arrangement is to reduce the enterprise's trading expenditure in co-ordinating labour division. This paper tries to demonstrate that the internal control resulted from the internal control environment. It is one of the most important factors for the corporation to control its internal environment. It decides on the operational quality of the internal control.