公司治理层面内部控制机制探析-以联想集团为例.docxVIP

摘 要 现如今企业的竞争也越来越大，企业面临的挑战也层出不穷，尽管我国公司制企业已有十余年的发展历程和经验，但并未形成真正科学的公司治理机制，在内部控制方面，企业对内部控制的认识任然不充足，企业所制定的内部控制制度不完善，仍是纸上谈兵，停留在表面，一方面是制度的缺乏，另一方面是企业并未重视控制制度，执行力尚低。目前企业内部控制失效的深层次根源在于公司治理结构上的缺陷。不断完善公司治理结构,增强企业内部控制,提升竞争力已经成为众多企业的共识。 我国目前在不断的出台内部控制的相关法规条例,会计学界各种刊物上内部控制的文章也是泛滥,导致目前内部控制的全能化、空洞化,在内部控制被推上神坛的同时需要我们反思内部控制与公司治理的关系应该是什么，怎样去完善内部控制环境，如何加强内部控制体系的建设，解决目前治理层内部控制存在的问题。在方法上，通过对治理与内控的深入认识，研究并总结目前我国公司治理层内部控制存在的问题，并结合联想集团实际案例，最后总结并提出我国治理层内控机制的完善措施，从而为我国企业治理层内控发展做出实质性建议。 最后，通过我们进行的调查以及案例分析和总结后，能让公司有效规避各种风险，及时的发现和纠正风险带来的各种危机，有利于培养公司内控意识和内控建设，让企业正确认识自身存在的内控缺陷，并让企业内控完善有一定的方向。使企业在全球化竞争中稳速发展，达到实现企业目标的意义。 关键词：治理层；内部控制；联想集团 Abstract Nowadays, the competition of enterprises is getting bigger and bigger, and the challenges faced by enterprises are also endless. Although Chinas company-owned enterprises have more than ten years of development history and experience, they have not formed a real scientific corporate governance mechanism, in terms of internal control. The enterprises understanding of internal control is still insufficient. The internal control system formulated by the enterprise is not perfect. It is still on paper, staying on the surface. On the one hand, it lacks the system. On the other hand, the enterprise does not attach importance to the control system and execution. Still low. At present, the deep root of the failure of internal control of enterprises lies in the defects of corporate governance structure. Continuous improvement of corporate governance structure, enhancement of internal control of enterprises, and enhancement of corporate competitiveness have become a consensus among many enterprises. At present, China is constantly introducing relevant laws and regulations on internal control. The articles on internal control in various journals in accounting circles are also flooding, leading to the versatility and hollowness of internal control. When internal control is pushed to the altar, we need to reflect on it. What should be the relationship between intern