浅谈当代我国企业的内部控制与治理规范

• 作 者: 张艳红
• 机 构: 深圳市投资控股有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2010年10期
• 关键词: 内部控制 内部治理 规范 对策

随着全球经济一体化的大趋势,当代我国越来越多的企业开始注重内部控制及治理,希冀通过有效的治理企业,从而在激烈的竞争中立于不败之地。从我国企业改革进程明显看出,发展国民经济必须走公司治理之路,而建立内部控制是强化公司治理的必然要求和重要组成部分。文章首先分析了企业内部控制与公司治理之间的关系,在此基础上对“所有者一经营者”公司治理模式下的内部控制进行了讨论。

With the general trend of global economic integration, more and more enterprises in our country are beginning to pay attention to internal control and governance. We hope that through effective corporate governance, we will be invincible in the fierce competition. From the process of enterprise reform in our country, we can clearly see that the development of the national economy must take the road of corporate governance. Establishing internal control is an inevitable requirement and an important part of strengthening corporate governance. The article first analyzes the relationship between internal control and corporate governance, and then discusses the internal control under the mode of “owner-manager” in corporate governance.