Správne orgány ako základné vnútorné nástroje správy podniku
Boards as Basic Internal Tools of Corporate Governance

Summary/Abstract: After accession to the European Union, the Slovak Republic should face global challenges which invoke pressure on the legal, regulatory and institutional framework of establishing flexible and competitive conditions for enterprises also in the field of Corporate Governance. Making the structure of boards as basic internal tools of Corporate Governance has an unsubstitutable role. The aim of this paper is to analyze theoretical starting points in establishing models of boards worldwide and also to draw attention to possibilities of further development of mechanism of internal control in enterprises in the conditions of the Slovak Republic. In conclusion, the author summarizes results of the study into recommendations to legally regulate the combination of both models of boards in the Slovak Republic.

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