摘要 进入 21 世纪以来，我国市场经济的得到快速发展，企业面临的问题和挑战也愈发增多，公司治理这方面逐渐成为了企业人关注的热点。拥有良好的企业治理方案就能使企业获得很大的发展，这也逐渐成为企业发展的共识，企业要想在效率最高的情况下获得利润最大，就一定要抓紧公司治理这条主线，达到优化企业结构的目的。关于企业的治理，文章提到了内部控制和内部审计两个方面的内容。本文通过对这三者的内涵以及三者之间关系的认识与解析，找出制约内部控制、内部审计在公司治理中发挥作用的因素及对策，完善内部控制、内部审计以及公司治理的方法，对推进公司治理的优化和发展有重要的影响。关键词：公司治理，内部控制，内部审计AbstractSince the beginning of the 21st century, China's market economy has been rapid development, enterprises are facing problems and challenges are increasingly increasing, corporate governance has become a hot topic in the enterprise.Have a good corporate governance program will enable enterprises to obtain great development, which has gradually become the consensus of the development of enterprises, enterprises in order to maximize the efficiency of the maximum profit, we must pay close attention to the main line of corporate governance, to optimize The purpose of the enterprise structure. On the corporate governance, the article referred to the internal control and internal audit two aspects of the content.On the corporate governance, the article referred to the internal control and internal audit two aspects of the content. Through the understanding and analysis of the relationship between the three and the relationship between the three, this paper finds out the factors and countermeasures to control the internal control, the internal audit in the corporate governance and improve the internal control, internal audit and corporate governance, To promote the optimization and development of corporate gover...
