内容摘要
内部控制是企业管理的一个重要的机制，为企业实现更高效的送受信责任以及对于企业的管治，以及对各行业需要建立内部控制提供了一个十分可靠的系统。在前些年发生了一些公司丑闻案件，例如，安然公司，中国银广厦事件，甚至在2011年发生了奥林巴斯的巨大风险冷冻了20年经济损失的丑闻都证实了现代企业内部控制及公司治理机制存在着严重的问题，这是一种职能的严重缺失。但是出于公司的角度，他们更倾向于对问题的掩盖或者只是在操作上进行一些弥补，更有甚者只是填补了一些漏洞，企图掩盖事实，而不是亡羊补牢，最终只会将自己的公司置于十分危险的处境，这样十分不利于自己公司的发展，并将自己的公司置于崩溃的边缘，面对他们的只有社会各界的声讨声，以及面临倒闭的风险。但是仅仅只看内部控制的问题，这未免有些对事态的理解不够全面，混乱的公司治理结构以及缺乏共同治理的经验导致内部控制机制的失败。因此，公司治理和内部控制相结合，理顺并充分运用他们之间的关系，分析他在实际操作存在的缺陷，建立健全内部控制的本质是保证公司基业长久发展的根本所在。
对公司治理和内部控制在往年学术界的研究是相对比较独立的，还未能把企业管治及内部控制进行密切的联系。因此，公司治理和内部控制到底存在着怎么样的联系呢？我们的公司治理与内部控制究竟存在哪些问题，以及针对这些问题我们该如何针对这些问题，并从中获取信息并加以改进呢？从公司如何治理的角度来设计一个相对合理的内部控制制度，借以提高业务效率和管理水平？在本文中，会以公司治理和内部控制理论在两者之间的联系和区别作为切入点，理顺两者之间的关系的性质。那么在当前的公
司治理和内部控制的研究目前的基础上，通过结合我们的国家的
国情，构建出以COSO为模板的以公司治理内部控制体系，以希望在提高企业在市场上的竞争力尽到自己的绵薄之力。
关键词：公司治理；内部控制；内部控制体系
Abstract
Internal control is a management company as well as an important mechanism for governance, for enterpris to achieve more efficient delivery of fiduciary duty , as well as for corporate governance , as well as various business ctors need to establish internal controls to provide a very reliable system. Then a few years ago the incident occurred about corporate scandals , such as Enron , China Yinguangxia events, even huge risk in 2011 occurred Olympus 20-year economic loss of frozen scandal , etc., are confirmed a modern enterpri internal control and corporate governance mechanisms there is a rious problem , is a rious lack of functions . But for the company's point of view , they are more inclined to cover up the problem or just some make up on the operation , and some even just to fill some holes in an attempt to cover up the facts, rather than too late, the company will eventually own home in a very dangerous situation , so that is not conducive to the dev
elopment of his company , at the cusp of social collap in the face of their community to denounce the only sound that is at risk from bankruptcy . But just look at the issue of internal control, which is somewhat less comprehensive understanding of the situation , confusing corporate governance structure and lack of a common experience of governance leads to failure of internal control mechanisms. Therefore, a reasonable corporate governance and internal control want to combine , streamline and make full u of the relationship between them, analyze his flaws in practice , establish a sound internal control is the esnce of the esnce to ensure long-term development of the company foundation .
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On corporate governance and internal controls in previous years, academic rearch is a relatively independent, yet able to corporate governance and Internal controls are cloly linked. Thus , corporate governance and internal control in the end there is a kind of how to contact them ? Our What are the issues of corporate
我和书的故事400字governance and internal control what exists and how we can solve the problems, and to obtain information on the issues and to improve it? Corporate governance from the perspective of how to design a relatively reasonable internal control system in order to improve business efficiency and management level ? In this article, will be corporate governance and internal control theory and the d基督教圣诞节小品
ifference in the contact between the two as a starting point , to rationalize the nature of the relationship between the two . So in the current study of corporate governance and internal control bad on the current , through a combination of circumstances in our country , in order to build a template COSO internal control system to corporate governance in order to hope to improve their competitiveness in the market up to their modest means.江苏高考志愿填报时间
Keywords: Corporate governance;Internal control; Internal control system .
ehow目录
一、前言 (1)
（一）选题背景及研究意义 (1)
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（二）文献回顾 (2)
二、公司治理与内部控制的涵义界定 (4)
（一）公司治理的涵义界定 (4)captainamerica
（二）内部控制的涵义界定 (6)
三、公司治理和内部控制的交互影响 (7)
（一）公司治理的发展推动内部控制的发展 (7)flavoring
（二）内部控制可以加强公司治理 (8)
四、结论 (12)
wear的过去分词1
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