基于公司治理的内部控制环境浅析

摘　　要

　　本文通过对安然事件的回放，从内部控制环境的角度分析了安然事件中暴露出的内部控制问题。与美国的《企业风险管理-整体框架》相对应，我国也于2008年制定了《企业内部控制基本规范》，并在2010年制定了配套指引。文章从安然事件引出了国内外内部控制理论，重点分析了不同国家公司治理模式对于内部控制环境的影响。本文的亮点在于从公司治理视角下对企业内部控制环境进行了重新界定，从二者的关系层面把握企业内控环境，着重阐述了公司治理对健全组织架构的重要影响。公司治理围绕委托代理冲突和利益相关者的利益最大化两个主题展开，企业内部环境的核心内容也是委托代理冲突和通过法治实现决策科学化。文章最后讨论了如何通过提高公司治理能力来加强内部控制环境的构建，包括银行、机构投资者等外部监管力量的引入，增强约束激励机制的有效性等，将内部控制环境的分析提升到战略控制和公司治理层面。

关键词：内部控制环境；公司治理；内部控制
Discussion on Control Environment Based on Corporate Governance
ABSTRACT

　　This paper reappeared the affair of Enron and analyzes the deficiency of control environment of internal control. Concerning to the <COSO Enterprise Risk Management Integrated Framework 2004> in America, the <Basic Internal Control Norms for Enterprises> in our country is also promulgated in 2008. The related guides are also published in 2010. This essay introduced the internal control system briefly from the failure of Enron, focusing on the influence of different corporate governance models on control environment. The highlight of the article is the redefinition of control environment based on the theory of the corporate governance, which explains the control environment from the level of corporate governance. The significant impact of corporate governance on the completion of the framework of the internal control is emphasized in the writings. There are two topics in corporate governance: agent conflict and stakeholders’ interest. The two are also core elements in control environment. The scientific decision-making management should be realized by mechanism not only humanity. The last but not the least part is the discussion on how to enhance control environment by improving the efficiency of corporate governance. It includes the introduction of external regulation force, such as banks and institutional investors. The strengthen of constraint mechanism is also helpful. The discussion on control environment should be elevated to the level of strategic control and corporate governance.

   Key Words: Control Environment; Corporate Governance; Internal Control

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