内部控制完善的契机  

On the Turning Point of Perfecting Internal Control

作　　者：李天芳[1] 

机构地区：[1]连云港职业技术学院,江苏连云港222006

出　　处：《连云港职业技术学院学报》2006年第2期22-24,共3页Journal of Lianyungang Technical College

摘　　要：内部控制作为董事会、经理层和其他员工共同实施的,为实现企业目标提供合理保证的过程,存在其固有的缺陷。为了解决公司最高管理当局的控制、约束问题,必须将内部控制建立于有效的公司治理契机之上,并从规范法人治理结构、发挥董事会核心作用、尽快培育经理人市场、寻求法律法规保证等方面完善内部控制机制。Internal control implemented by the board of directors, managers and other staff together is the course that offers reasonable guarantee to actualize goals of the enterprise, which has its intrinsic defects. In order to solve control and restricted problenms in the suprenme administmtive authority, internal control should be established based on effective turning points and improved through standardized corporate improvement structure, exertion of core function of the board of directors, incubation of managers market, pursuit of guarantee of laws and regulations.

关 键 词：内部控制 公司治理 董事会 

分 类 号：F276.6[经济管理—企业管理]