完善公司治理,构建良好的内部控制环境

Improving Corporate Governance and Establishing Sound Internal Control Environment

内部控制是解决当前我国一些企业内部管理松弛、制度弱化、会计信息失真以及从源头上治理腐败的重要手段之一。公司治理结构为内部控制提供了外部环境,内部控制为公司治理的有效运作和实施提供了制度保障,只有通过建立完善的公司治理结构,达到公司与所有利害相关者之间利益关系的制衡与协调,才能保证公司决策的科学化,最终维护公司各方面的利益,进而保证内部控制体系的建立及作用的有效发挥。

Internal control is one of the important means to solve lax internal management, inefficient system, and inaccurate accounting information and to rectify corruption from the origin. Corporate governance structure offers external environment for internal control that, in turn, provides system to ensure effective operation and enforcement of corporate governance. Establishing sound corporate governance structure that makes the benefit relations between the cooperation and all interested parties balance, is the only mean to grantee the scientific decision- making and eventually safeguard related parties' interests. And all these help to ensure the setup of internal control system and give full scope to its function.