一、企业治理与内部控制的关系1.企业治理与内部控制的联系企业治理是促使内部控制有效运行,保证内部控制功能发挥的前提和基础,是实行内部控制的制度环境;内部控制在企业治理中担当的是内部管理监控系统的角色。两者的联系具体表现在:(1)企业治理与内部控制都统一于实现企业的 I. Relationship between corporate governance and internal control 1. Linkage between corporate governance and internal control Corporate governance is the premise and basis for the effective operation of internal control to ensure the functioning of internal control, the institutional environment for implementing internal control, and internal control in corporate governance. In the role of the internal management and monitoring system. The relationship between the two is specifically expressed in: (1) Corporate governance and internal control are unified in achieving corporate