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中文摘要：
治理层对内部控制的监督和指导属于内部控制的内部环境要素,是内部控制不可或缺的组成部分,也是内部控制要素建立的重要基础,内部控制有效性高低会提高或削弱公司治理效率。为了保证内部控制健全有效,公司治理层必须切实履行对内部控制的监督和指导责任;为了履行好这些责任,治理层中的董事会和监事会应当切实加强自身素质和能力的建设,努力提高自身的独立性、权威性和胜任能力。
英文摘要：
According to this article,it is an important factor of internal control environment,an indispensable part of internal control and the important foundation of establishing internal control system that the governance supervises and guides internal control.Meanwhile,the effectiveness of internal control also affects the efficiency of corporate governance.Therefore,it is necessary for the governance to exercise the responsibilities of supervising and guiding internal control to ensure the effectiveness of internal control.To do its duty best,the governance,including board of directors and board of supervisors,should strengthen the self-quality construction and ability construction and improve its independence,authority and competence.
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