从企业内部控制制度的视角研究现代企业的发展  

Development of the Modern Enterprise from the Perspective of Enterprise Internal Control System

作　　者：刘秀清[1] 

机构地区：[1]安徽财经大学成教学院,安徽蚌埠233041

出　　处：《石家庄经济学院学报》2008年第5期72-74,共3页Journal of Shijiazhuang University of Economics

摘　　要：内部控制与公司治理从过程到目标都存在着密切的联系。从公司治理的角度研究内部控制问题,其目的是更明确地揭示制约内部控制的关键因素,从而通过改善内部环境以达到提高内部控制的效率与效果。事实上公司治理机制下的内部控制制度的研究工作将对现代企业的健康发展起着至关重要的作用。For corporate governance and its internal control processes, there exists close relationship between process and target. The purpose of studying internal control issues from the perspective of corporate governance is more clearly to reveal the key constraints of internal control, then to improve the intemal environment and enhance the efficiency and effectiveness of internal controls. In fact, the internal control system under the corporate governance mechanism will play a vital role for the healthy development of modem enterprise.

关 键 词：内部控制 公司治理 独立董事 现代企业 

分 类 号：F272[经济管理—企业管理]