CAJ | 학술논문

本文讨论了公司治理与内部控制的内涵，并在此基础上运用委托代理理论分析公司治理与内部控制的相互关系，我们认为良好的内部控制是完善公司治理的重要保证，而健全的公司治理是内部控制有效运行的基础。本文分析了我国企业内部控制存在的问题，并且从公司治理角度提出完善我国企业内部控制的对策。
본문토론료공사치리여내부공제적내함，병재차기출상운용위탁대리이론분석공사치리여내부공제적상호관계，아문인위량호적내부공제시완선공사치리적중요보증，이건전적공사치리시내부공제유효운행적기출。본문분석료아국기업내부공제존재적문제，병차종공사치리각도제출완선아국기업내부공제적대책。
The essay introduced the definition of corperation govemance and internal control, then the writer use the Principalangent theory discribing the relationship between them. It concluded that a better internal control is the garentee of a well coperation governance, and the corperation governance is the basis of an effective inter- nal control. Subsequently, the writer analyzed the present problems about internal control in our nation, from the angle of corperation governance to make suggestion to improve internal control, mainly to improve the inter- hal control environment and improve the internal audit system, establish the system of incentive and restraint mechanisms.