本文以内部控制与公司治理的关系为切入点,论述了二者之间的关系。内部控制作为由管理当局为履行管理目标而建立的一系列规则、政策和程序.与公司治理及公司管理密不可分。本文通过对内部控制的分析,站在企业整体的立场上对内部控制的构件及完善提出建议.将内部控制渗透于企业的整个管理过程中.做到与企业治理过程相互融合,充分发挥内部控制的作用。 This article takes the relationship between internal control and corporate governance as the starting point, discusses the relationship between the two. Internal control is a set of rules, policies and procedures established by regulatory authorities to meet management objectives, which are inseparable from corporate governance and corporate governance. Based on the analysis of internal control, this article puts forward suggestions on the components and improvement of internal control from the standpoint of the enterprise as a whole.It infiltrates the internal control into the whole management process of the enterprise, integrates with the corporate governance process and gives full play to the internal control Role.