一、公司治理、内部控制与预算管理内涵(一)公司治理国际经济合作与发展组织(OECD)在1999年制订的《公司治理原则》中定义:“公司治理是一种据以对工商公司进行管理和控制的体系。公司治理明确规定了公司的各个参与者的责任和权利分布,诸如,董事会、 I. Connotation of Corporate Governance, Internal Control and Budget Management (I) Corporate Governance The definition of ”corporate governance principles“ formulated by the International Organization for Economic Co-operation and Development (OECD) in 1999: ”Corporate governance is a system whereby corporate governance System of governance and control Corporate governance clearly defines the responsibilities and rights of individual participants in the company such as the board of directors,