內(nèi)部控制對(duì)公司治理的影響本科-展示頁(yè)
2024-12-18 01:30本頁(yè)面
【正文】 rate governance and internal control related to the survival and development of the enterprise, bining the two has its special significance. This article described the relevant concepts and the relationship between corporate governance and internal control, and analysis of internal controls significant impact on corporate governance, the need to improve internal controls and its strategy, and finally from the perspective of Chinese enterprises raised in China internal control problems and propose to improve the program. In this paper, the control environment, capital movement, incentive and restraint mechanisms how to improve corporate governance, internal control, internal control and corporate governance bining to improve the internal control effect, thus contributing to business goals. KEYWORDS ： Internal Control, Corporate Governance, Affect, Problem, Perfect strategy i 目 錄 1 公司治理與內(nèi)部控制 ..............................................1 公司治理與內(nèi)部控制 ........................................................................... 1 公司治理與內(nèi)部控制概述 ........................................................ 1 公司治理與內(nèi)部控制的關(guān)系 .................................................... 1 2 內(nèi)部控制對(duì)公司治理的影響 ........................................4 從內(nèi)部控制的本質(zhì)看 ........................................................................... 4 有助于所有者決策權(quán)力和經(jīng)營(yíng)者經(jīng)營(yíng)管理權(quán)力的制衡 ................... 4 有利于董事會(huì)有效地行使控制權(quán) ....................................................... 5 有利于保證企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的效率 ............................................... 5 有利于保證國(guó)家與企業(yè)各項(xiàng)政策的落實(shí)執(zhí)行 ................................... 5 3 完善內(nèi)部控制的必要性及策略 ......................................7 健全內(nèi)部控制的必要性 ....................................................................... 7 健全有效的內(nèi)部會(huì)計(jì)控制有利于中小股東的利益 ................ 7 有效的內(nèi)部會(huì)計(jì)控制有利于所有者和經(jīng)營(yíng)者權(quán)力的制衡 .... 7 健全有效的內(nèi)部會(huì)計(jì)控制有利于董事會(huì)有效行使控制權(quán) .... 8 健全有效的內(nèi)部會(huì)計(jì)控制有利于保障債權(quán)人、職工、客戶和供應(yīng)商等利益關(guān)系方的利益 ............................................................................. 8 公司治理結(jié)構(gòu)下內(nèi)部會(huì)計(jì)控制的構(gòu)建 ............................................... 9 . 依據(jù)國(guó)家相關(guān)政策構(gòu)建切實(shí)可行的內(nèi)部會(huì)計(jì)控制制度 ....... 9 建立完善的內(nèi)部會(huì) 計(jì)控制監(jiān)督機(jī)構(gòu) ........................................ 9 及時(shí)做出內(nèi)部會(huì)計(jì)控制報(bào)告 .................................................. 10 4 我國(guó)企業(yè)內(nèi)部控制的現(xiàn)狀 .........................................11 控制環(huán)境有待改善 ............................................................................. 11 企業(yè)管理階層對(duì)內(nèi)控的意識(shí)薄弱 .......................................... 11 法人治理結(jié)構(gòu)不完善 .............................................................. 11 管理者素質(zhì)較低 ...................................................................... 11 內(nèi)部審計(jì)缺乏獨(dú)立性 ......................................................................... 12 ii 風(fēng)險(xiǎn)意識(shí)薄弱 ..................................................................................... 12 5 公司治理下內(nèi)部控制的完善 .......................................14
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