| 论公司治理与内部会计控制 |
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| 引用本文： | 翁坚,卢静. 论公司治理与内部会计控制[J]. 北京机械工业学院学报, 2004, 19(2): 66-69,85 |
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| 作者姓名： | 翁坚 卢静 |
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| 作者单位： | 北京机械工业学院工商管理分院，北京机械工业学院工商管理分院 北京100085，北京100085 |
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| 摘 要： | 运用委托代理理论分析了公司治理与内部会计控制的关系,提出公司治理是实施内部会计控制的前提和基础,内部会计控制在公司治理中担当着重要的内部管理监控角色.并将内部会计控制与公司治理有机地结合起来,从公司治理出发,建立健全内部会计控制,达到强化公司内部管理,提高公司经营效率的目的.
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| 关 键 词： | 公司治理 公司治理机制 内部会计控制 |
| 文章编号： | 1008-1658(2004)02-0066-04 |
Discussion on corporate governance and internal accounting control |
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| WENG Jian,LU Jing. Discussion on corporate governance and internal accounting control[J]. Journal of Beijing Institute of Machinery, 2004, 19(2): 66-69,85 |
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| Authors: | WENG Jian LU Jing |
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| Abstract: | The relationship between corporate governance and internal accounting control is analyzed by making use of agency theory.It is also put forward that corporate governance is the premise and foundation of internal accounting control which plays an important part in internal management and supervision in corporate governance. At last,internal accounting control is integrated with corporate governance and established as regards corporate governance so as to strengthen internal management and raise the efficiency of company operation. |
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| Keywords: | corporate governance corporate governance mechanism internal accounting control |
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