健全高效的内部控制和完善的公司治理是提高企业经营效率和增强企业竞争力的重要途径。本文通过研究公司治理和内部控制关系的交叉与重叠性,分析了当前公司治理下内部控制存在的问题,最后探讨了如何推进公司治理改善内部控制的措施。 Sound and efficient internal control and sound corporate governance is to improve business efficiency and enhance the competitiveness of enterprises an important way. This paper analyzes the problems existing in the internal control under the current corporate governance through the study of the overlapping and overlapping of corporate governance and internal control. Finally, it discusses the measures to promote corporate governance and improve internal control.