摘要
公司治理和内部控制已成为建立现代企业制度的核心,良好的公司治理和内部控制是企业增强竞争力和提高经营绩效的必要条件,也是保护所有者及其他利益相关者,保证现代市场体系有序、高效运行的微观基础。文章分析了当前国内上市公司治理结构下内部控制的现状及其存在的原因,并提出了相关的政策建议。
Corporate governance and internal control have become the core of modern corporate systems characterized as ＂clearly established ownership, well-defined power and responsibility, separation of enterprise from administration, and scientific management＂ . It is thus necessary for companies to have good corporate governance and internal control in order to enhance their competitiveness and business performance. It＇ s also the foundation for protecting the owners and other stakeholders and for ensuring an orderly and effective modem market system. This paper analyzes the corporate governance structure and internal control of Chinese listed companies, and discusses how the corporate governance structure may influence the efficiency of internal control. Finally, it proposes some advices for how to improve Chinese listed companies＇ internal control.
出处
《国际经贸探索》
CSSCI
北大核心
2010年第2期80-84,共5页
International Economics and Trade Research
关键词
上市公司
公司治理结构
内部控制有效性
listed company
corporate governance structure
the efficiency of internal control
