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当前资本市场面临的一个主要问题是如何保护投资者,尤其是中小股东投资者的利益。而建立健全公司治理机构,加强公司财务内部控制,从而保障公司内部财务制度的正常运行正是解决这一问题的重要途径。因此,可以将这两方面的内容综合起来考虑,一方面从完善公司治理结构出发,另一方加强公司的财务内部控制,建立健全财务内控机制,提高经营效率,提高财务信息透明度,防止舞弊行为发生,最大限度地保护中小股东利益。文章着重分析公司治理结构和财务内部控制的现存问题,并提出相应的建议。
One of the major problems facing the current capital market is how to protect the interests of investors, especially minority shareholders. Establishing and perfecting corporate governance institutions, strengthening financial internal control of the company and ensuring the normal operation of the company’s internal financial system are the important ways to solve this problem. Therefore, the two aspects can be considered together, on the one hand starting from improving the corporate governance structure and on the other hand strengthening the financial internal control of the company, establishing and perfecting the financial internal control mechanism, improving operational efficiency, improving the transparency of financial information and preventing fraud from happening , To protect the interests of minority shareholders to the maximum. The article focuses on the analysis of the existing problems of corporate governance structure and financial internal control and puts forward corresponding suggestions.