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一、加强企业内部控制的必要性(一)有利于建立现代企业制度,完善公司治理结构现代企业制度的实质是以企业所有权和经营权相分离、经营权和监督权相制衡为主的各种权利相互制约、相互依存、相互促进的一种企业管理制度。进一步讲,公司治理结构是指一组连接并规范企业股东、董事会、经理以及企业职工相互权利和利益关系的制度安排,进而解决公司内部权利主体之间的监督、激励和风脸分配等问题。为了保证出资人利益和公司的有序运转,必须完善公司治理结
First, the need to strengthen internal control (A) is conducive to the establishment of a modern enterprise system, improve the corporate governance structure The essence of the modern enterprise system is based on the separation of ownership and management of the enterprise, the right to operate and supervise the balance of various Rights of mutual restraint, interdependence and mutual promotion of a business management system. Furthermore, the corporate governance structure refers to a set of institutional arrangements that connect and regulate the mutual rights and interests of shareholders, boards of directors, managers and employees of enterprises so as to solve the problems of supervision, motivation and face allocation between the main body of the company’s internal rights. In order to ensure the interests of investors and the orderly operation of the company, we must perfect the corporate governance structure