岳阳职业技术学院学报
嶽暘職業技術學院學報
악양직업기술학원학보
Yueyang Vocational Technical College
2013年
1期
106~109
,共null页
公司治理 内部控制 控制体系
公司治理 內部控製 控製體繫
공사치리 내부공제 공제체계
corporate governance; internal control; control system
该文以公司治理为出发点，通过阐述公司治理和内部控制的内涵，进而分析公司治理与内部控制的关系，剖析公司治理对内部控制的影响，认为完善的公司治理是内部控制发挥作用的前提和基础。在此基础上，提出完善公司治理、健全内部控制的相关建议。
該文以公司治理為齣髮點，通過闡述公司治理和內部控製的內涵，進而分析公司治理與內部控製的關繫，剖析公司治理對內部控製的影響，認為完善的公司治理是內部控製髮揮作用的前提和基礎。在此基礎上，提齣完善公司治理、健全內部控製的相關建議。
해문이공사치리위출발점，통과천술공사치리화내부공제적내함，진이분석공사치리여내부공제적관계，부석공사치리대내부공제적영향，인위완선적공사치리시내부공제발휘작용적전제화기출。재차기출상，제출완선공사치리、건전내부공제적상관건의。
This article starts from the corporate governance, through the connotation of expounding corporate governance and internal control, it analyzes the relationship between corporate governance and internal control and decompose the influence of internal control to corporate governance, it pointes out that the perfection of corporate governance is premise and foundation of internal control which plays a playing an important role. On that basis, some relative suggestions are promoted to improve corporate governance and establish internal control system.
