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内部控制与公司治理所要达到的最终目的是一致的,两者都是为了确保实现企业的目标。一个健全的内部控制机制需要完善的公司治理结构的支撑,二者的关系是相互依存相互促进的。随着时代的发展,我国内部控制制度也随之发展完善。但是,在内部控制制度不断完善的过程中,也有许多内部控制制度相对健全的企业不断发生问题,这一现象渐渐引起了各界广泛的关注,社会各界也开始对内部控制加以重视。加强企业内部控制与公司治理,对于促进内部控制的有效运行,使企业做出科学有效的决策有着十分重要的意义。
The ultimate goal of internal control and corporate governance is the same, both of which are designed to ensure that the goals of the business are achieved. A sound internal control mechanism needs the support of a sound corporate governance structure. The relationship between the two is interdependent and mutually reinforcing. With the development of the times, the internal control system of our country has also developed and perfected. However, during the continuous improvement of the internal control system, many enterprises with relatively good internal control systems continue to experience problems. This phenomenon has aroused widespread concern from all walks of life. All walks of life have also begun to attach importance to internal control. Strengthening internal control and corporate governance is of great significance to promoting the effective operation of internal control and making enterprises make scientific and effective decisions.