建立健全内部控制 完善公司治理结构

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、具体划分内部控制目标、加强内部会计控制.

Consummating Government Structure of Corporation and Establishing a Healthy Interior Controlling System

The government 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 is a system environment for execution. Healthy interior controlling is an important artifice. It can handle kinds of interest relationship exactly, consummate firm's government structure and set up a modern enterprise system. To set up an healthy interior controlling, we should consummate the firm's governmental structure, dividing specifically the interior control objectives and strengthening internal accounting control.