公司治理和内部控制中的委托代理关系

Commission and Delegation in Corporate Governance and Internal Control

现代公司是由一系列委托代理关系组成的。从委托代理关系的角度看 ,公司治理和内部控制都是为解决公司代理问题而进行的制度安排。具体地说 ,公司治理是要解决所有者和经营管理者之间的代理问题 ,内部控制是要解决经营管理者和下级人员之间的代理问题。公司治理和内部控制处于公司组织结构和运营过程的不同层次 ,二者既互相区别又紧密联系 ,公司治理是内部控制的起点 ,内部控制是实现公司治理目标的保证。

Modern corporation encompasses elaborate delegations that justify the existence of governance and control. To be specific,corporate governance is des igned to guide the commission of management by the owners while internal control deals with the relation between the management and the staff. They exist at dif ferent level of an organization and its operation processes and are distinguishi ngly linked to each other: the former gives rise to the need for the latter whil e the latter provides a security to the realization of the goal of the former.