【正文】 法》規(guī)定“公司法人治理結(jié)構(gòu)是由股東大會(huì)、董事會(huì)、監(jiān)事會(huì)和經(jīng)理相互制衡共同實(shí)施對(duì)公司的治理”。公司治理的首要的功能就是對(duì)最終決定權(quán)、經(jīng)營(yíng)權(quán)、監(jiān)督權(quán)、剩余分配權(quán)等權(quán)利進(jìn)行配置。監(jiān)事會(huì)按照公司章程的規(guī)定行使監(jiān)督權(quán)，董事會(huì)和經(jīng)理人員按相關(guān)契約接受監(jiān)督，各方權(quán)利邊界明確。出資者——股東作為公司的權(quán)利機(jī)關(guān)授權(quán)董事會(huì)經(jīng)營(yíng)企業(yè)，這是第一層的委托代理關(guān)系。”其三：1999年，世界經(jīng)濟(jì)合作與發(fā)展組織（OECD）制定的《公司治理原則》中給“公司治理”作了如下描述：“公司治理是一種據(jù)以對(duì)工商公司進(jìn)行管理和控制的體系。公司治理結(jié)構(gòu)應(yīng)包括：如何配置和行使控制權(quán)；如何監(jiān)督和評(píng)價(jià)董事會(huì)、經(jīng)理人員和職工；如何設(shè)計(jì)和實(shí)施激勵(lì)機(jī)制。關(guān)鍵詞：內(nèi)部控制 公司治理結(jié)構(gòu) 股東大會(huì) 董事會(huì) 經(jīng)營(yíng)層35 / 41ABSTRACTThe structure of enterprise management is the most important frame of organization, and it mainly contains two levels the eternal and internal system of enterprise. There are some problems in the management of our panies such as the existence of one big share causes the convention of shareholders, board of directors, board of supervisors to be useless as well as the problems of “inner person control”. And the author considers that the key point lies in the inpleteness of inner control. The theory of inner control has experienced a long history from tied up theory to whole frame theory which is widely accepted, and it mainly discusses on accounting, auditing, and management. Although it has broken the range of traditional accounting control, it still mainly aims at the control of mon clerks and medium clerks as well as material resource, and the control of higher manager, which is not contained in the whole control system.From the theory, the enterprise management structure is the precondition to make inner control move effectively and ensure the realization of the inner control function, and also is an institutional circumstance to take inner control, and inner control plays the role of management supervisor in the structure of enterprise management and they develop together.This article tries to bine enterprise management in view of inner control and inner control based on management level together to do some discussion, and ties to deal with some problems on the management level Like “inner person control” by perfecting the inner control on management level.The paper is divided into 5 chapters.The first part： presentation of structure of enterprise administration. At first from the prehension of scholars around the world to enterprise administration theory, it tells the ments of the author, then points out the questions like “inner person control” and analyzes the reasons, and showsthat all the problems are caused by the weakness of supervisory power. At last it points out the way is to reinforce inner control.The second part： basic theory of inner control. Firstly it repeats the typical definitions in the four periods of inner control. And based on this analysis, it points out the author’s definition to inner control, which splits the inner control into management level and administration level. In the end it lays out three principals of inner control.The third part： the relationship between enterprise administration and inner control. It discusses mainly from six aspects and points out they are relative and having the same media, objective, source, and direction of development, also both of them are connecting people.The fourth part： the present situation and the direction of development. At fist it points out the current status is there are too many targets which focus on standard management, while neglecting effective objectives. The range of this research only includes inner control on management level, and seldom concerns about the inner control on administration level. At last it points out the direction of development should be focused on management level, which is taken as the essence of inner control.The fifth part： perfecting inner control on management level, and resolving problems of operating enterprises. This part is the concentration of the opinions in this article, just like developing inner control on administration level from shareholders and the board of directors in order to deal with the problems of operating panies.In detail, we should try to minimize the percent of stateowned share and increase the number of shareholders on shareholders’ class, to consider the separation of director and usual manager, establish the mittee and independent director on directors’ class to settle the problem like “inner person control” in our enterprise management.Key Words： Inner Control, Enterprises Management, Convention of Shareholders, Board of Director, Operating Level 目 錄第一部分 公司治理結(jié)構(gòu)概述 1一、涵義 1二、我國(guó)公司治理結(jié)構(gòu)存在的問題 2三、原因分析 3四、解決途徑——加強(qiáng)內(nèi)部控制建設(shè) 6第二部分 內(nèi)部控制基本理論 7一、內(nèi)部控制的理論來(lái)源及概念 7（一）內(nèi)部控制的理論來(lái)源 7（二）內(nèi)部控制概念 7二、內(nèi)部控制的原則 9（一）權(quán)、責(zé)、利原則 9（二）重要性原則 9（三）以人為本的原則 10第三部分 公司治理結(jié)構(gòu)和內(nèi)部控制的關(guān)系 11一、公司治理與內(nèi)部控制相互包含 11二、公司治理與內(nèi)部控制具有共同載體 11三、公司治理與內(nèi)部控制目標(biāo)一致 12四、公司治理與內(nèi)部控制同源 12五、公司治理與內(nèi)部控制發(fā)展方向一致 13六、公司治理與內(nèi)部控制都以人為本 13第四部分 我國(guó)內(nèi)部控制現(xiàn)狀及完善方向 14一、我國(guó)內(nèi)部控制現(xiàn)狀 14（一）內(nèi)部控制目標(biāo)過(guò)于簡(jiǎn)單 14（二）內(nèi)部控制的研究范圍過(guò)于狹隘 15二、內(nèi)部控制的完善方向 16（一）將內(nèi)部控制目標(biāo)定于公司治理層面上來(lái) 16（二）內(nèi)部控制的范圍應(yīng)貫穿公司治理始終 16第五部分 完善治理層面內(nèi)部控制，解決我國(guó)公司治理問題 18一、從股東層面考慮內(nèi)部控制 19（一）適當(dāng)減少國(guó)有股比例 19（二）多個(gè)股東持股，共同控制企業(yè) 20（三）完善監(jiān)事會(huì)職權(quán) 21（四）由股東大會(huì)委派財(cái)務(wù)總監(jiān) 22二、從董事會(huì)層面考慮內(nèi)部控制 23（一）董事長(zhǎng)與總經(jīng)理分設(shè)，董事層與經(jīng)理人班子分設(shè) 24（二）建立各委員會(huì) 25（三）建立獨(dú)立董事制度 26（四）由董事會(huì)聘請(qǐng)審計(jì)機(jī)構(gòu)，并且應(yīng)披露內(nèi)部控制信息 28（五）在董事會(huì)下設(shè)內(nèi)部審計(jì)機(jī)構(gòu) 29參考文獻(xiàn) 30后 記 33第一部分 公司治理結(jié)構(gòu)概述一、涵義現(xiàn)代企業(yè)是以所有權(quán)和經(jīng)營(yíng)權(quán)相分離為主要特征的，而所有權(quán)和經(jīng)營(yíng)權(quán)相分離的直接后果是委托——代理問題的產(chǎn)生，即作為委托人的股東怎樣才能以最小的代價(jià)使得作為代理人的經(jīng)營(yíng)者愿意為委托人的目標(biāo)利益而努力工作，這就是公司治理的制衡機(jī)制所要解決的問題。最后提出內(nèi)部控制的完善方向是應(yīng)將其置于公司治理層面上來(lái)研究，治理層面上的內(nèi)部控制才是內(nèi)部控制的本質(zhì)所在。第二部分：公司治理與內(nèi)部控制的關(guān)系。第一部分：公司治理結(jié)構(gòu)概述。 內(nèi)部控制從最初的內(nèi)部牽制到現(xiàn)在被人們普遍接受的內(nèi)部控制整體框架，已經(jīng)經(jīng)歷了很長(zhǎng)的歷史階段，其研究?jī)?nèi)容包括會(huì)計(jì)、審計(jì)、以及管理等方面，雖然已突破了傳統(tǒng)會(huì)計(jì)控制的范圍，但主要還是對(duì)一般員工和中層員工以及物資資源的管理控制，對(duì)高層管理人員的控制（即治理層面的內(nèi)部控制）并沒有納入整個(gè)控制體系。我國(guó)公司治理存在諸如國(guó)有股一股獨(dú)大所引起的股東大會(huì)、董事會(huì)、監(jiān)事會(huì)形同虛設(shè)和“內(nèi)部人控制”等問題，筆者認(rèn)為，我國(guó)內(nèi)部控制治理中的內(nèi)部控制不完善是其關(guān)鍵所在。 本文共分五個(gè)部分。首先回顧了內(nèi)部控制的四個(gè)發(fā)展階段代表性定義，在作了一定分析的基礎(chǔ)上，筆者將內(nèi)部控制分為經(jīng)營(yíng)層面上的內(nèi)部控制和治理層面上的內(nèi)部控制，并點(diǎn)明本文只探討治理層面上的內(nèi)部控制，最后陳述了內(nèi)部控制三大原則。首先指出我國(guó)內(nèi)部控制的發(fā)展現(xiàn)狀就是過(guò)多的注重合規(guī)性經(jīng)營(yíng)目標(biāo)，而忽視了經(jīng)營(yíng)效率目標(biāo)，其研究范圍只包括經(jīng)營(yíng)層面上的內(nèi)部控制，卻很少涉及治理層面上的內(nèi)部控制。具體而言，在股東層面上減少我國(guó)國(guó)有股比例，多個(gè)股東持股，在董事會(huì)層面考慮董事長(zhǎng)與總經(jīng)理分設(shè)、建立各委員會(huì)、建立獨(dú)立董事等措施，以求最終解決我國(guó)公司治理存在的諸如“內(nèi)部人控制”等問題。斯坦福大學(xué)的錢穎一教授認(rèn)為“公司治理結(jié)構(gòu)是一套制度安排，用來(lái)支配若干在企業(yè)中有重大利害關(guān)系的團(tuán)體，包括投資者、經(jīng)理、工人之間的關(guān)系，并從這種制度中實(shí)現(xiàn)各自的經(jīng)濟(jì)利益。在這種結(jié)構(gòu)中，上述三者之間形成一定的制衡關(guān)系。公司治理結(jié)構(gòu)的各方實(shí)際上都是通過(guò)契約紐帶連接起來(lái)的。代理人則