| 内部控制与公司治理 |
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| 引用本文： | 李榕芳.内部控制与公司治理[J].蒙自师范高等专科学校学报,2008,6(2):34-38. |
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| 作者姓名： | 李榕芳 |
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| 作者单位： | 闽江学院管理系,福建福州350000 |
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| 摘 要： | 公司治理结构与内部控制关系密切。公司治理结构是促使内部控制有效运行的前提和基础,是实行内部控制的制度环境;健全的内部控制也是正确处理企业的各利益相关者关系、完善公司治理结构、建立现代企业制度的重要手段。建立健全内部控制,应完善法人治理结构,加强以财务报告内部控制为主线的相关标准建设
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| 关 键 词： | 治理结构 内部控制 控制环境 构建 |
| 文章编号： | 1008-9128(2008)02-0034-05 |
| 修稿时间： | 2007年8月7日 |
Internal Control and Corporate Governance |
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| LI Rong-fang.Internal Control and Corporate Governance[J].Journal of Mengzi Teachers' College,2008,6(2):34-38. |
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| Authors: | LI Rong-fang |
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| Institution: | LI Rong-fang (Minjiang Institute of Management, Fuzhou350000,China) |
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| Abstract: | The governed structure of company has a close relationship with the internal controls .It＇ s the premise and base in impelling the internal controls to work effectively and it＇ s a system environment for execution. Healthy interior controlling is an important artifice. It can handle kinds of interested relationship exactly, consummating firm＇ s government structure and to set up modern enterprise system. To set up an healthy interior controlling, we should consummate the finn＇ s governmental structure. To strengthen internal controls over financial reporting related to the main line of building standards. |
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| Keywords: | corporate governance interior controlling control environment construction |
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