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公司治理结构是公司制度的核心,良好的公司治理结构是提高企业经营管理效率的基本要素。 科学 、有效的内部控制制度,是现代企业实现其经营管理目标的有力保证,加强内部控制是贯彻《会计法》的一项要求。内部控制作为由管理当局为履行管理目标而建立的一系列规则、政策和程序,与公司治理及公司管理密不可分。内部控制架构与公司治理机制的关系是内部管理监督系统与制度环境的关系,是公司管理中不可缺少的部分。

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Company's managing structure is the company institutional core, good company's managing structure is an essential element which raises the management efficiency of the business enterprise management.Science, valid inner part controls system, is emollient assurance that the modern business enterprise carries out an its management management target, strengthening the internal control is carry through 《accountancy's method 》 of a request.Internal control conduct and actions from management the authorities build up for implementing a management target of a series of rule, policy and procedure, manage with company and the company manage inseparable.Inner part control structure and company manage the relation of[with] mechanism to is an internal management direct system and system environment of relation is a company management medium indispensability of part.
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