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公司治理决定了财务控制,财务控制是公司治理的基础。如果公司治理结构不健全,再健全的财务控制也难以发挥应有的作用;而没有健全有效的财务控制,公司治理的作用就会缺乏传导机制,其有效性就会大打折扣。可见,公司治理和财务控制是防范财务风险的制度性环节,任何一个环节出了问题,都有可能导致财务风险的发生。为阐释这一观
Corporate governance determines financial control and financial control is the foundation of corporate governance. If the corporate governance structure is not perfect, sound financial control can hardly play its due role. Without sound and effective financial control, the role of corporate governance will lack the transmission mechanism and its effectiveness will be greatly reduced. Can be seen that corporate governance and financial control is to prevent financial risks of the institutional aspects of any one part of a problem, are likely to lead to financial risks. To illustrate this view