目录
摘要·······························································3
关键词······························································3
前言································································5
公司治理与内部控制的概述········································5
（一） 现公司治理存在的问题········································5
（二） 内部控制现存的问题··········································5
二、公司治理和内部控制的关系·······································6
（一）公司治理和内部控制的联系·····································6
（二）公司治理与内部控制之间的区别·································7
三、对策和建议·····················································8
（一）在公司治理中完善内部控制·····································8
（二）完善企业的控制环境，促进公司治理·····························8
四、感谢语························································10
五、参考文献······················································11
内 容 摘 要
公司治理是为了保证企业科学决策而进行的制度安排与设计，这种制度安排与设计本身就是一个结构和机制的有机结合，是现代公司制的核心，是现代市场经济中企业竞争力的基本要素,是保证内部控制功能发挥的前提和基础。内部控制作为这种制度安排与设计的重要措施，在公司治理中担当的是内部管理监控系统的角色，是完善公司治理结构的具体政策和程序。根据公司治理结构的需要建立完善的内部控制系统必将促进企业的发展。本文论述了现代公司治理结构的完善和治理机制的顺畅在建立和完善，探讨它们之间的互动关系，企业内部控制中的重要作用及其它在企业管理中的重要作用及其对公司治理的反作用，并对现代公司治理结构下内部控制与公司治理的协调做了一些有益探索。
[关键词] 公司治理 内部控制 企业价值最大化
