CAJ | 학술논문

在欠佳的市场管理环境下成长起来的中国企业要进入国际市场,参与全球竞争,加强公司治理下内部控制成为至关重要的课题.文章基于公司治理的视角,结合巨人公司与新华制药案例揭示当前我国企业内部控制建设中存在董事会独立性差、内控监督失效、内控机构缺少自主性等问题.从公司治理结构、内部控制环境等层面透析问题根源,针对困境提出企业通过优化内部控制体系、加强内外监督及提高会计人员素质等措施,使内部控制制度化,防范舞弊、减少损失并提高资本再生力.
재흠가적시장관리배경하성장기래적중국기업요진입국제시장,삼여전구경쟁,가강공사치리하내부공제성위지관중요적과제.문장기우공사치리적시각,결합거인공사여신화제약안례게시당전아국기업내부공제건설중존재동사회독립성차、내공감독실효、내공궤구결소자주성등문제.종공사치리결구、내부공제배경등층면투석문제근원,침대곤경제출기업통과우화내부공제체계、가강내외감독급제고회계인원소질등조시,사내부공제제도화,방범무폐、감소손실병제고자본재생력.
If Chinese enterprises, which are growing up in the imperfect market regulatory environment, want to enter international market and participate in global competing, the reinforcement of the internal control within corporate governance should be a crucial issue.From the perspective of corporate governance, meanwhile taking two cases, the Giant and the Xinhua Pharmaceutical, the article revealed problems which exist in the current construction of corporate internal control, including inferior independence of the board of directors, invalid internal controlsupervision, insufficient independence of the internal control organizations, and so on. Then, the article analyzed the sources of these problems concerning the corporate governance structures and internal control environment. It also proposed that these companies should take measures , such as optimizing the internal control system, strengthening internal and external supervising and improving the qualities of accountants , thus to realize goals of improving the internal controls system, preventing fraud, reduce loses and improving capital renewable power.