内部控制理论与公司治理结构理论是现代公司组织理论的两大重要组成部分。本文首先探讨了两者之间的基础关系,认为其产生的基础是委托代理关系,目标都是为了保证企业目标的实现。从互动关系上分析,公司治理是内部控制的起点,内部控制是实现公司治理目标的保证,两者相辅相成、相互促进。 Internal control theory and corporate governance structure theory are two important components of the modern company’s organizational theory. This paper first explores the basic relationship between the two, that is based on the relationship between principal and agent, the goal is to ensure the realization of business goals. From the interactive relationship analysis, corporate governance is the starting point of internal control, internal control is to achieve the goal of corporate governance, the two complement each other and promote each other.