中文摘要：

公司的性质发生变化，公司治理的范围因此扩大到企业内部治理，治理工作不再仅仅是监督和激励高层管理者，也应包括监督和激励企业里的关键员工。相应地，我们对公司治理的研究也应该进一步深入到公司内部，关注企业内部委托代理关系中的监督和激励，这就有必要将“认知”引入公司内部治理研究之中。本文提出了一个描述性模型，从认知视角对公司内部治理研究作一个综述和探讨。籍此，我们希望本文能有助于管理者与研究者对公司内部治理有一个更加全面、深入的理解。

英文摘要：

Along with the changing of the nature of firms, the scope of corporate governance is enlarged to internal corporate governance, which means that the task of governance is not only monitoring and incentive top managers, but also including monitoring and incentive the key employees. Consequently, our studies will also focus on monitor and incentive in principal-agent relationship inside internal organization. It provides us a chance to integrate cognitive with corporate governance. This paper suggests a descriptive model which helps us approach how we can integrate cognitive with governance. We hope that this research could help managers and researchers to deepen their understanding on internal corporate governance.