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公司治理是与现代企业制度的产生和发展相伴相随的公司治理结构与内部控制有着密切的关系。健全的公司治理是内部控制有效运行的前提,合理的内部控制又为公司治理的进一步完善提供重要保证,两者存在着内在的、密切的联系。本文从公司治理的角度,分析了我国国有企业内部控制的缺陷,并提出了完善措施。
Corporate governance is accompanied by the emergence and development of the modern enterprise system. The corporate governance structure is closely related to internal control. Sound corporate governance is the prerequisite for the effective operation of internal control. Reasonable internal control provides an important guarantee for the further improvement of corporate governance. There is an inherent and close relationship between the two. From the perspective of corporate governance, this paper analyzes the shortcomings of the internal control of state-owned enterprises in our country and puts forward some measures to improve it.