CAJ | 학술논문

内部控制已成为现代企业不可少的重要管理手段。公司治理、规章制度、企业文化等都是影响和决定内部控制的力量,而作为公司治理核心的董事会治理结构是影响企业内部控制的重要因素。以2004-2008年度沪深两市的上市公司为样本,对董事会规模、董事素质、公司领导权结构、审计委员会的设置和独立董事所占比例等因素对我国企业内部控制的影响进行实证研究,结果表明：内部控制失效的公司,其独立董事人数较少一些而出问题的公司,往往有一个较大规模的董事会以及两职兼任现象比较普遍。因此,良好的董事会治理结构将有助于建立健全企业内部控制,从而为企业内部控制制度的合理设计与有效执行提供经验支持。
내부공제이성위현대기업불가소적중요관리수단。공사치리、규장제도、기업문화등도시영향화결정내부공제적역량,이작위공사치리핵심적동사회치리결구시영향기업내부공제적중요인소。이2004-2008년도호심량시적상시공사위양본,대동사회규모、동사소질、공사령도권결구、심계위원회적설치화독립동사소점비례등인소대아국기업내부공제적영향진행실증연구,결과표명：내부공제실효적공사,기독립동사인수교소일사 이출문제적공사,왕왕유일개교대규모적동사회이급량직겸임현상비교보편。인차,량호적동사회치리결구장유조우건립건전기업내부공제,종이위기업내부공제제도적합리설계여유효집행제공경험지지。
Internal control has become an essential and important modern enterprise management tool. Corporate governance, rules and regulations, corporate culture are all influence factors and the determine strength of internal control, while the board governance structure as the core of corporate governance is an important element of internal control. Selecting the listed companies in 2004 and 2008 as samples, to conduct empirical research on the impact of the board size, the quality of directors, corporate leadership structure, the setup of audit eommittee and the proportion of independent directors and other factors on China＇s internal controls, we can get the results that in the ineffective internal control company, the number of independent directors is smaller and tend to have a larger board of directors and two part-time staff quite in common. Thus, a good board governance structure will help to establish a sound internal control. Further, it will give an experience supports for designing a reasonable internal control system and effective implementation.