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本文运用控制学原理,从公司治理和内部控制概念入手,分析了学术界对两者关系的多种描述,指出了内部控制不良而导致公司治理中存在企业的控制环境不完善;风险评估不全面;控制活动有效性不显著;信息流动与沟通不及时;内部监督较薄弱等问题。并在对这些问题分析的基础上,结合公司治理结构,提出了完善内部控制功能的对策:完善控制环境;重视风险评估;运用控制活动;加强信息沟通;强化内部监督。以期有助于提高内部控制在公司治理中的功能和作用,使公司治理的目标得以实现。
Based on the concept of corporate governance and internal control, this paper analyzes the academic descriptions of the relationship between the two and points out the imperfect internal control environment and the imperfect control environment of corporate governance in corporate governance. The risk assessment is not comprehensive ; The effectiveness of control activities is not significant; information flow and communication is not timely; weak internal control and other issues. Based on the analysis of these problems and the corporate governance structure, this paper puts forward some countermeasures to improve the internal control function: perfect the control environment, emphasize the risk assessment, apply the control activities, strengthen the communication of information, and strengthen the internal supervision. With a view to helping to improve the function and function of internal control in corporate governance so as to achieve the goal of corporate governance.