（财务内部管控）公司治理结构与内部控制探讨
1内 容 提 要内 容 提 要公司治理结构是现代企业制度中最重要的组织框架，其内容主要包括外部公司治理机制及内部公司治理机制两个层次。我国公司治理存在诸如国有股一股独大所引起的股东大会、董事会、监事会形同虚设和“内部人控制”等问题，笔者认为，我国内部控制治理中的内部控制不完善是其关键所在。 内部控制从最初的内部牵制到现在被人们普遍接受的内部控制整体框架，已经经历了很长的历史阶段，其研究内容包括会计、审计、以及管理等方面，虽然已突破了传统会计控制的范围，但主要还是对一般员工和中层员工以及物资资源的管理控制，对高层管理人员的控制（即治理层面的内部控制）并没有纳入整个控制体系。 从理论上说，公司治理结构是促使内部控制有效运行、保证内部控制功能发挥的前提，是实行内部控制的制度环境，而内部控制在公司治理结构中担当的是内部管理监控系统的角色，两者的发展是同步的。本文试图将从内部控制角度出发的公司治理和治理层面上的内部控制两者结合起来研究探讨，试图通过完善治理层面上的内部控制来解决我国公司治理层面存在的诸如“内部人控制”等问题。 本文共分五个部分。第一部分：公司治理结构概述。首先从国内外许多学者对公司治理的理解出发，陈述了笔者对公司治理的理解，然后指出我国公司治理存在诸如“内部人控制”等问题，并对其进行了原因分析，指出我国内部控制存在众多问题是监控不力所致的，最后指出解决途径是要加强我国内部控制建设。 第二部分：内部控制基本理论。首先回顾了内部控制的四个发展阶段代表性定义，在作了一定分析的基础上，笔者将内部控制分为经营层面上的内部控制和治理层面上的内部控制，并点明本文只探讨治理层面上的内部控制，最后陈述了内部控制三大原则。第二部分：公司治理与内部控制的关系。主要从六个方面陈述了两者的关系，指出公司治理与内部控制相互影响、具有共同载体、目标一致、同源、发展方向一致以及两者都以人为本。第四部分：我国内部控制发展现状及完善方向。首先指出我国内部控制的发展现状就是过多的注重合规性经营目标，而忽视了经营效率目标，其研究范围只包括经营层面上的内部控制，却很少涉及治理层面上的内部控制。最后提出内部控制的完善方向是应将其置于公司治理层面上来研究，治理层面上的内部控制才是内部控制的本质所在。第五部分：完善治理层面上的内部控制，解决我国公司治理问题。本章是本文观点的集中阐述，即从股东和董事会两个层面来完善治理层面上的内部控制，从而解决我国公司治理问题。具体而言，在股东层面上减少我国国有股比例，多个股东持股，在董事会层面考虑董事长与总经理分设、建立各委员会、建立独立董事等措施，以求最终解决我国公司治理存在的诸如“内部人控制”等问题。关键词：内部控制 公司治理结构 股东大会 董事会 经营层1ABSTRACTABSTRACTThe structure of enterprise management is the most important frame of organization, and it mainly contains two levels the eternal and internal system of enterprise. There are some problems in the management of our companies such as the existence of one big share causes the convention of shareholders, board of directors, board of supervisors to be useless as well as the problems of “inner person control”. And the author considers that the key point lies in the incompleteness of inner control. The theory of inner control has experienced a long history from tied up theory to whole frame theory which is widely accepted, and it mainly discusses on accounting, auditing, and management. Although it has broken the range of traditional accounting control, it still mainly aims at the control of common clerks and medium clerks as well as material resource, and the control of higher manager, which is not contained in the whole control system.From the theory, the enterprise management structure is the precondition to make inner control move effectively and ensure the realization of the inner control function, and also is an institutional circumstance to take inner control, and inner control plays the role of management supervisor in the structure of enterprise management and they develop together.This article tries to combine enterprise management in view of inner control and inner control based on management level together to do some discussion, and ties to deal with some problems on the management level Like “inner person control” by perfecting the inner control on management level.The paper is divided into 5 chapters.The first part： presentation of structure of enterprise administration. At first from the comprehension of scholars around the world to enterprise administration theory, it tells the comments of the author, then points out the questions like “inner person control” and analyzes the reasons, and showsthat all the problems are caused by the weakness of supervisory power. At last it points out the way is to reinforce inner control.The second part： basic theory of inner control. Firstly it repeats the typical definitions in the four periods of inner control. And based on this analysis, it points out the authors definition to inner control, which splits the inner control into management level and administration level. In the end it lays out three principals of inner control.The third part： the relationship between enterprise administration and inner control. It discusses mainly from six aspects and points out they are relative and having the same media, objective, source, and direction of development, also both of them are connecting people.The fourth part： the present situation and the direction of development. At fist it points out the current status is there are too many targets which focus on standard management, while neglecting effective objectives. The range of this research only includes inner control on management level, and seldom concerns about the inner control on administration level. At last it points out the direction of development should be focused on management level, which is taken as the essence of inner control.The fifth part： perfecting inner control on management level, and resolving problems of operating enterprises. This part is the concentration of the opinions in this article, just like developing inner control on administration level from shareholders and the board of directors in order to deal with the problems of operating companies.In detail, we should try to minimize the percent of state-owned share and increase the number of shareholders on shareholders class, to consider the separation of director and usual manager, establish the committee and independent di
