我国企业的财务丑闻和经济舞弊大多源于权力失控或越权行为。因此,尽管美国AICPA和COSO委员会没有将权力配置作为内部控制的独立要素看待,但是基于中国国情的考虑,权力配置应该作为内部控制的基本要素而受到应有的重视。本文旨在以权力配置为研究视角,探索并建立能够将公司治理结构与内部控制融合为一体的监控系统,以解决由于内部控制效率低下而导致的权力失控或越权问题。 Most of China’s financial scandals and economic fraud come from the power out of control or ultra vires behavior. Therefore, although the AICPA and COSO committees in the United States do not regard the allocation of power as an independent factor of internal control, based on the consideration of China’s national conditions, the allocation of power should receive due attention as an essential element of internal control. This paper aims to explore and establish a monitoring system that integrates the corporate governance structure and internal control with the power allocation as the research perspective to solve the problem of power loss or over-power due to the inefficiency of internal control.