现代公司治理下的内部控制目标构建

Construction of Inner Control Target Under Modern Company Governance

只有在完善的公司治理环境中,一个良好的内部控制系统才能真正发挥它的作用,提高公司的经营效率与效果,并加强信息披露的真实性;反之,若没有科学有效的公司治理,无论设计如何有效的内部控制制度也会流于形式而难以收到既定效果。确定公司内部控制目标时应考虑治理结构层次以及健全的公司治理环境下内部控制的有效运行,进行分层设计,以便最大限度地发挥内部控制的效用。

Only in a perfect company governance environment,can a good system of inner controls be really effective, increasing the efficiency of the company operation, and enhancing the reality of information published. Whereas, if there have no valid company in science governance, no matter how effectively we design the inner controls,it will become formalistic and hardly receive the prospective result.We should consider the level and the valid movement of the governance structure under the sound environment of company governance when making sure the target of the company inner control, putting up the layering design for the purpose of developing inner control effectively.