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造成公司治理结构存在种种问题的原因是双重的:一是外部治理机制,包括了国家的法律法规、资本市场、产品市场等;一是内部治理机制,主要由内部控制、监督机制组成。本文主要从导致公司治理结构存在问题的内部控制因素分析入手、探讨公司治理结构下如何完善内部控制,以期弥补公司治理结构中存在的缺陷。
There are two reasons for the various problems of the corporate governance structure: one is the external governance mechanism, which includes the national laws and regulations, the capital market and the product market; the other is the internal governance mechanism, which is mainly composed of internal control and supervision mechanisms. This article mainly analyzes the internal control factors which lead to the existence of the corporate governance structure, and discusses how to perfect the internal control under the corporate governance structure in order to make up for the shortcomings in the corporate governance structure.