再论公司治理与内部控制

再论公司治理与内部控制(15000字)
摘 要：在经济全球化和区域一体化的影响下，国内市场开始向国际化方向加速迈进，而我国企业也开始面临着来自国际市场上与日俱增的挑战和竞争。公司治理和内部控制作为现代企业制度息息相关的两个重要方面有着不可分割的关系，企业应把内部控制纳入到公司治理的框架之中。本文主要阐释公司治理与内部控制的内涵，对其关系进行辨析，并在论述我国企业公司治理和内部控制问题的基础上，从公司治理出发，提出了建立健全内部控制的几点建议。
关键词：公司治理；内部控制；关系；建议

On corporate governance and internal control
Abstract：Umder the influence of the economic globalization and regional integration,the domestic market began to accelerate towards the internationalization direction, whereas China enterprise also began facing increasing challenge and competition from international market. Corporate governance and internal control, as the two important aspects of the modern enterprise system,are inseparable.Internal control should be incorporated into the corporate governance framework by the modern company.This paper mainly explains the connotations of the corporate governance and internal control, analyzies the relationship between both of them,discusses the problems of the corporate governance and internal control of our country, puts forward some suggestions about establishing and perfecting the internal control on the base of corporate governance.