我国公司治理结构对内部控制有效性的影响分析

近年来不断发生的财务舞弊案件给投资者带来了巨大损失,同时也引起了人们对公司内部控制有效性的关注。基于对公司治理结构、内部控制以及二者关系的深刻理解,公司治理结构对内部控制效果具有很大的影响,内部控制失效的深层次根源在于公司治理结构上的缺陷,不同治理模式下的内部控制需求的不同,我国现行的经济体制环境下,需要从产权结构入手,完善公司治理结构;同时针对我国公司治理结构中的监督乏力和激励不足问题,提出具体的改进设想,以期为提高内部控制的执行效果提供参考。

Analysis of Influence of Corporate Governance Structure on Effectiveness of Internal Control

The frequent financial fraudulent practices in recent years not only caused huge losses to investors,but also aroused broad concern on the effectiveness of internal control.Based on comprehension to corporate governance structure,internal control and their relationship,this paper analyzes the effective mechanism of corporate governance structure on internal control,expatiates that the failure of the company's internal control results from the imperfect corporate governance structure.The paper also explores different demand of different modes of corporate governance on internal control and points out that,we should improve corporate governance by improvement of ownership structure under current economical environment of our nation.We also put forward the concrete suggestions to provide reference for improvement of the effectiveness of internal control.