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在公司治理过程中,IT对公司治理的促进作用日益显著,合理有效的利用企业信息化对公司治理结构进行合理安排起着重要作用。IT治理的出现,不仅提升了信息化建设的效率,而且促进了公司治理的发展。文章通过分析IT治理和公司治理的核心要素和基本原则,并结合COBIT治理框架,进一步阐述了IT治理和公司治理之间的互动关系。
In the process of corporate governance, the promotion effect of IT on corporate governance is increasingly significant. The rational and effective use of corporate informatization plays an important role in the reasonable arrangement of corporate governance. The emergence of IT governance not only improves the efficiency of information construction, but also promotes the development of corporate governance. By analyzing the core elements and basic principles of IT governance and corporate governance and combining with the COBIT governance framework, the article further elaborates the interactive relationship between IT governance and corporate governance.