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公司治理是指由股东大会、董事会以及管理层构成的公司治理结构,通过对内部制度和外部环境约束协调利益相关者直接的利益关系的一种机制。基于公司治理层面的内部控制制度能够从整体和全局对公司的各项活动进行管理、监督和控制。国内很多学者和企业界人士已经对内部控制如何构建以及应该注意的问题有很多研究,但是对基于公司治理角度的内部控制体系如何建立相关理论发展还不是很完善,还需要进一步
Corporate governance refers to a corporate governance structure consisting of general meeting of shareholders, board of directors and management, and a mechanism for coordinating the direct interests of stakeholders through the restriction of internal system and external environment. The internal control system based on the level of corporate governance can manage, supervise and control the activities of the Company from the whole and from the whole. Many domestic scholars and business people have made a lot of researches on how to build and pay attention to internal control. However, the development of internal control system based on corporate governance is still far from perfect.