公司治理和内部财务控制是当前企业界比较热衷的话题,二者在我国的发展时间均不长,即使在西方,公司治理的历史也不长,受到普遍关注不过是20世纪90年代初的事。来到中国就更短了,直到现代企业制度作为国有企业改革目标的最终确立才开始重视公司治理问题。我国的内部财务控制也是从20世纪80年代才开始发展。由于我国正处于经济转型期,公司 Corporate governance and internal financial control are two of the hot topics in the business community. Both of them have not developed much in our country. Even in the west, the history of corporate governance is not long, and it is generally concerned that it is only the early 1990s . Came to China even shorter, until the modern enterprise system as the final goal of the reform of state-owned enterprises began to attach importance to corporate governance issues. China’s internal financial control also began to develop from the 1980s. As China is in an economic transition, the company