一、公司治理结构与内部会计控制关系分析内部会计控制与公司治理结构之间是相辅相成、相互促进的关系,二者具有高度的相关性。1.两者产生的基础一致公司治理结构是企业所有权和经营权分离基础上产生的委托——代理关系契约;内部会计控制作为系统的制约机制, I. Analysis of the Relationship between Corporate Governance Structure and Internal Accounting Control The relationship between internal accounting control and corporate governance structure is complementary and mutually reinforcing, and the two are highly relevant. 1. The two have the same basis The corporate governance structure is based on the separation of ownership and management of the business commission-agent relationship contract; internal accounting control as a system of constraints,