论公司治理中的内部会计控制自公司成立以来，公司治理就已经存在。它之所以成为经济组织的必修课，并不是命令使然，而是由于以下几点原因：一、公司对资本逐日增加的需求以及保护分散的投资者的权益。针对以上两大问题，尽管公司治理的规章、理论、原则和实践在不断变化，但其核心是不变的。由此看来，公司治理改革的出发点可能在管制与私人的原则和实践之间摇摆不定，但是目标却是始终统一的，即在吸引资本的同时保护各投资者的利益。而有效的公司治理离不开勤勉尽责的董事会，公司的重大决策都应由董事会管理。现代公司中，董事会是维持公司运营稳定和可持续发展的核心动力。协调和化解股东之间、股东和经理人之间、员工以及其他利益相关者（Stakeholder）之间的矛盾冲突，保持合作、共赢、稳定、各方都受益的状态，正是董事会的基本职责。公司治理不仅需要董事会作为支撑，也需要细节的内部会计控制制度，内部会计控制与公司治理相互依存，密不可分。没有好的内部会计控制系统，公司治理也只是海市蜃楼。
关键字：公司治理；内部会计控制；董事会；股东权益
Internal accounting control in Corporate governance
Abstract: Since the company's emergence, corporate governance has had its existence. The reason why it has become a compulsory course for economic organizations is not the order, but for the following reasons: First, the company's increasing demand for capital and the protection of the interests of dispersed investors. In response to the above two major problems, although the rules, theories, principles and practices of corporate governance are constantly changing, the core is unchanged. From this point of view, the starting point of corporate governance reform may oscillate between the principles and practices of regulation and private, but the goal is always consistent, that is, to protect the interests of investors while attracting capital. Effective corporate governance is inseparable from a diligent board of directors. The board of directors is the cornerstone of modern corporate governance. The company's major decisions should be managed by the board of directors, or through the guidance of the board of directors. In modern companies, the board of directors is the core driving force for maintaining stable and sustainable business operations. It is the basic responsibility of the board of directors to coordinate and resolve conflicts between shareholders, between shareholders and managers, between employees and other stakeholders, and to maintain cooperation, win-win, stability, and benefit to all parties. With a high-level governance system, it is inevitable that the internal accounting control system is inseparable. Internal accounting control can be said to be the foundation of corporate governance. There is no good internal accounting control system, and corporate governance is only a mirage.
Key words: Corporate governance, Internal Control, Board of Directors, Shareholder’s Equity
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