摘要
公司治理是一组规范公司相关各方的责权利的制度安排,是现代企业中最重要的制度架构。它包括公司经理层、董事会、股东和其他利害相关者之间的一整套关系。通过这个架构,公司的目标以及实现目标的手段得以确定。本文主要通过以公司治理与内部控制的关系为视角,对目前我国公司治理存在的问题进行分析,来阐述从公司治理结构出发,建立健全内部控制机制的措施。
Company administration,as a kind of system and arrangement to standardize the related duties,powers and benefits,is the most important system structure in the modern enterprises that includes the relationship among the management the board of directors,the share holders and other related parties.Through the system,the goal and the way to realize the goal are determinated.The essay,from the angle of the link between the company and the inside control,discusses the problems rising in current situation for establishing the sound inside control system.
出处
《天津市财贸管理干部学院学报》
2007年第4期22-24,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
公司治理
内部控制
制衡
company administration
inside control
balance
