会计学毕业论文：公司治理结构与内部控制关系研究

河南财经学院本科生毕业论文（设计）

公司治理结构与内部控制关系研究

——以中国工商银行为例

姓 名 学 号 专 业 指导教师

2005142365 会计学

2009年5月15日

摘 要

在经济日益发展的今天，一个公司要想更好的发展，除了国家出台的各种政策的影响，还有企业内部因素的影响，如企业的企业文化，企业的营销策略，企业的组织结构，企业的公司治理结构，企业的内部控制制度等等。这些都能影响企业的发展，本文从公司治理和内部控制作为切入点，研究了工商银行的公司治理和内部控制的基本内容，分析两者之间的互动关系，指出现在工商银行公司治理和内部控制的不足之处，以及未来的发展方向。同时为工商银行的公司治理和内部控制提出了可行性的建议和思路，以期望中国工商银行能更好的发展。同时也为同类型企业建立完善公司治理和内部控制提供了可供参考的范本。

关键词：公司治理； 内部控制 ；中国工商银行

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Abstract

Growing in the economy today, a company in order to better development, in addition to the national introduction of the impact of various policies, as well as internal factors, such as business culture, business marketing strategy, the organizational structure of enterprises, corporate governance structure, enterprise internal control system, etc. These can affect the development of enterprises, this article from the corporate governance and internal control as an entry point to study the Industrial and Commercial Bank of China's corporate governance and internal control of the basic content analysis of the interaction between the two and point out that the Industrial and Commercial Bank of corporate governance and internal control deficiencies, and the future direction of development. Industrial and Commercial Bank of China at the same time corporate governance and internal control recommendations of the feasibility of proposed ideas and to look forward to the Industrial and Commercial Bank of China to better development. At the same time also for the same types of enterprises to improve corporate governance and internal control provides a template for reference.

Key Words: Corporate Governance；Internal Control；Industrial and Commercial Bank of China

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