内部控制论文(5)

On corporate governance and internal controls in previous years, academic research is a relatively independent, yet able to corporate governance and Internal controls are closely 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

governance and internal control what exists and how we can solve these problems, and to obtain information on these 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 difference 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 based 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.

Keywords: Corporate governance;Internal control; Internal control system .

目 录

一、前言 .............................................................................................. 1

（一）选题背景及研究意义 ............................................................... 1

（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

（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

（二）内部控制可以加强公司治理 ................................................... 8

四、结论 ............................................................................................ 12

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