论文部分内容阅读
本文从公司治理与内部控制相互关系的角度,研究了两者在提高企业经营效率上的相对效果。通过公司治理与内部控制的配对分析,并考虑信息不对称条件下经理人的选择和路径依赖问题对经营效率的影响,研究发现,内部控制失效的主要原因是公司治理不完善。认为提高内部控制的有效性应从完善公司治理着手,建立起以投资者利益为核心、强化公司治理层的监督体系和高层管理人员道德风险的防范为内容的治理型内部控制。
In this paper, from the perspective of the relationship between corporate governance and internal control, this paper studies the relative effectiveness of the two in improving business efficiency. Through the pairing analysis of corporate governance and internal control, and considering the influence of manager’s choice and path dependence on the operating efficiency under the condition of information asymmetry, the study finds that the main reason for the failure of internal control is the imperfect corporate governance. In order to improve the effectiveness of internal control, we should start from perfecting corporate governance and establish a governance-based internal control with the investors’ interests as the core, the supervision system of corporate governance and the prevention of moral hazard of top management.