充分考虑利益相关者的整体利益、倡导利益相关者共同治理成为公司治理机制改革的方向。为此,企业要准确定位内部控制的目标;统筹构建内部控制五要素框架;树立“全员控制”理念。利益相关者共同治理是企业内部控制机制构建的理性选择,应从投资人、经营者、员工、债权人和政府五个维度的内部控制链提出构建方向。 Fully considering the overall interests of stakeholders and advocating the common governance of stakeholders have become the direction of corporate governance reform. To this end, enterprises should accurately target the internal control; co-ordinate the construction of five elements of internal control framework; establish “full control” concept. The common governance of stakeholders is the rational choice of the construction of internal control mechanism. The direction of construction should be proposed from the internal control chain of investors, managers, employees, creditors and the government.