After accession to the European Union, the Slovak Republic should face the global challenges which invoke pressure on the legal, regulatory and institutional framework of establishing flexible and competitive conditions for the enterprises also in the field of Corporate Governance. Making the structure of boards as the basic internal tools of Corporate Governance has an unsubstitutable role. The aim of this paper is to analyze the theoretical starting points in establishing models of the boards worldwide and also to draw attention to the possibilities of further development of mechanism of internal control in enterprises in the conditions of the Slovak Republic. In conclusion, the author summarizes the results of the study into the recommendations to legally regulate the combination of both models of the boards in the Slovak Republic.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.