公司治理与内部控制

目       录

一、公司治理和内部控制的内容、区别和联系····························3

1、公司治理的内容··················································3

2、内部控制的内容··················································6

3、公司治理和内部控制的区别········································7

4、公司治理与内部控制的联系········································7

二、我国企业公司治理的现状·········································8

1、普遍存在股东大会虚设的现象······································8

2、董事会、监事会、经营层之间没有形成严格的权利制衡关系············8

3、经营者形成机制存在严重误差······································8

三、我国企业内部控制的现状·········································9

1、由于公司内部治理结构缺乏规范从而导致内部控制不健全··············9

2、由于公司外部治理缺乏规范从而导致内部控制的监督与检查不力········9

四、公司治理和内部控制完善之我见···································9

1、强化公司规范化管理··············································9

2、建立健全现代产权制度 ··········································10

3、完善管理机制和监督机制 ········································10

4、强化绩效考核，建立合理的薪酬制度 ······························11

5、建立适应市场经济发展的人力资源管理制度·························11

结束语及答谢辞····················································12

说明及参考文献····················································13

内 容 摘 要

公司治理是伴随着现代企业的发展，并解决公司发展中的相关问题应运而生的新兴学科。随着社会经济的不断发展，以及公司治理过程中不断出现的新问题，公司治理研究的深度和广度不断扩大，内容不断丰富。不但研究如公司治理结构等公司治理的基本要素和核心问题，进一步发展为探讨科学、有效的内部控制制度对提高企业经营管理效率的作用，或严格的制度管理和会计审核是现代企业实现其价值的有力保障。本文主要从两者概念和内容上分析二者区别和联系，进而展示两者目前在我国企业中的现状，提出自身的建议和意见，供探讨和交流。

关键词：公司治理  内部控制  核心  制度  措施