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上市公司治理是指诸多利益相关者的关系,主要包括股东、董事会、监事会、经理层的关系,这些利益关系决定了企业的发展方向和业绩。公司治理是中国上市公司工作的重点,也是最大的难点,如何处理好股东会、董事会、监事会、管理层的关系,是公司需要重点研究并解决的问题。内部控制是优化公司治理的方法之一,将内部控制和企业制度核心,即治理结构放在一起,可以对企业发展带来很大的促进作用。上市公司是现代企业的重要形式,上市公司的经营情况将对国家经济造成一定的影响,还会给很多股民带来冲击。因而,上市公司加强企业内部控制是适应经济发展的必然要求,从公司治理结构的角度出发,完善上市公司的内部控制。
The governance of listed companies refers to the relationships among many stakeholders, including the relationships among shareholders, the board of directors, the board of supervisors and the managers, which determine the development direction and performance of enterprises. Corporate governance is the focus of the work of listed companies in China, but also the biggest difficulty, how to deal with the shareholders, the board of directors, the board of supervisors, the relationship between management, the company needs to focus on research and solve the problem. Internal control is one of the ways to optimize corporate governance. Putting the core of internal control and enterprise system together, that is, governance structure, can greatly promote the development of an enterprise. Listed companies are an important form of modern enterprises. The operation of listed companies will have a certain impact on the national economy and will also impact many shareholders. Therefore, the listed companies to strengthen internal control is an inevitable requirement to adapt to economic development, from the perspective of corporate governance structure, improve the internal control of listed companies.