公司治理与管理融合视角下内部监控机制构建——基于上市公司的一个理论框架  

The Construction of Internal Monitoring and Control Mechanism from the Perspective of the Integration of Corporate Governance and Management ——A Theoretical Framework Based on Listed Companies

作　　者：肖柯[1] 

机构地区：[1]山东大学管理学院,济南250100

出　　处：《云南财经大学学报》2014年第2期20-26,共7页Journal of Yunnan University of Finance and Economics

基　　金：2013年教育部人文社会科学研究专项项目"基于大学生健全人格素养提升的实施路径研究"(13JDSZ3008);2013年山东省社会科学规划研究项目"中国梦引领下文化概念重释和建构机制研究"(13CGMJ07);山东大学2012年自主创新基金(人文社科专项)"学习型组织视角下高校学习型班级机制构建研究"(IFW12059)

摘　　要：公司内部监控机制可分为以监督为主导的治理层监控和以控制为主导的管理层监控,并分别在内部治理和内部控制角度延伸出各自内涵。治理层监控和管理层监控融合的价值性体现在:主体多元化的先天不足,监督与控制制度上互补,目标、载体、原则、主体上的统一和战略、内部审计、组织结构、文化层次等方面的契合。在此基础上以统合组织目标、优化组织结构为基础,提出公司治理与管理融合视角下的内部监控框架。The internal monitoring and Control mechanism in a company can be divided into the monitoring - oriented governance supervision and the control - oriented management supervi- sion. Besides, the mechanism expands its connotations from the angles of internal governance and control respectively. The value of the combination of the governance and management supervision can be found in the following aspects： the diversification deficiency of the subject, the monitoring and control system complement each other, the unification of goals, carriers, principles and the subject, and the integration of strategies, internal auditing, organizational structure and cultural levels. Based on this, the paper puts forward the internal monitoring and control framework from the perspective of the integration of corporate governance and management by coordinating the or- ganizational goals and optimizing the organizational structure.

关 键 词：公司治理 公司管理 融合 内部监控机制 

分 类 号：F276.6[经济管理—企业管理]