CAJ | 학술논문

本文以代理理论为指导，对A公司内部控制进行了案例研究。探讨了A公司在内部控制方面存在的缺陷，并探索解决这些问题的途径与思路。建议企业应建立、完善公司治理结构和机制：应突出董事会下设各专业管理委员会的职能，赋予其职权；加强内部审计与监督，以保证各管理委员会职能的履行；在流程控制方面，要重视关键点的控制。
본문이대리이론위지도，대A공사내부공제진행료안례연구。탐토료A공사재내부공제방면존재적결함，병탐색해결저사문제적도경여사로。건의기업응건립、완선공사치리결구화궤제：응돌출동사회하설각전업관리위원회적직능，부여기직권；가강내부심계여감독，이보증각관리위원회직능적리행；재류정공제방면，요중시관건점적공제。
Based on principal-agent theory, the paper investigates the mode of internal control of A company and makes a case study. We analyses the control deficits, and explore the approaches for improving the internal control mechanism. This paper argues that A company should establish and improve the framework of corporate governance and fulfill the corresponding responsibilities, including focusing on the function and rights of the commission of boardroom, enhancing the role of the internal audit for fulfilling the responsibilities of commission, and strengthening the management to the key control cycle on the technological process of the internal control.