基于公司治理的内部控制研究  

Study on internal control based on company governance

作　　者：沈银萱[1] 涂志[1] 

机构地区：[1]北京机械工业学院工商管理分院,北京100085

出　　处：《北京机械工业学院学报》2004年第3期85-89,共5页Journal of Beijing Institute of Machinery

摘　　要：健全的公司治理与有效的内部控制相结合,是现代企业制度的基本要求。从内部控制的理论出发,探讨公司治理与内部控制的内在联系,并从公司治理的角度提出完善内部控制的建议和措施,从而促进企业规范化管理,化解经营风险,提高运营效率,确保企业目标的实现。The basic requirement of modern company system is the combination between efficient company governance and effective internal control. On the basis of the theory of internal control, the inner relations are probed between company governance and internal control.Suggestions of and measures for improving internal control are put forward at the angle of company governance to promote enterprise standard management ,reduce risks,raise administration efficiency and realize the enterprise′s goal.

关 键 词：内部控制 公司治理 企业规范化管理 企业目标 运营效率 经营风险 化解 标的 健全 完善 

分 类 号：TH13[机械工程—机械制造及自动化] F270[经济管理—企业管理]