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随着企业的发展,尤其以上市公司为代表,企业的所有权和经营权分离,为解决或弱化所有者和经营者之间的委托代理矛盾,方便企业所有者更好的监控经营者履行其相关经营责任,内部控制机制应运而生,并在企业发展实践中得到不断的发展和完善。内部控制的发展对“提高企业经营管理水平和风险防范能力,促进企业可持续发展,维护社会主义市场经济秩序和社会公众利益”1起着关键作用,而企业经营管理水平和风险防范能力的提高,可持续发展能力的增强,可以促进企业经营业绩的提高。
With the development of enterprises, especially listed companies as the representative of the separation of ownership and management of enterprises in order to solve or weaken the contradiction between the principal and agency commission agents, to facilitate business owners to better monitor the operators to perform their related Management responsibility and internal control mechanism came into being, and have been continuously developed and perfected in the practice of enterprise development. The development of internal control plays a key role in “improving the management level and risk prevention capability of enterprises, promoting the sustainable development of enterprises, maintaining the order of the socialist market economy and social public interests” 1, and the level of enterprise management and risk prevention Improve the ability of sustainable development, can promote the improvement of business performance.