Research On View Of The Internal Control Structure Of Corporate Governance

Internal control is established to achieve the objectives of the production and operation of in-house developed and implemented various control measures, procedures, methods of control mechanisms formed. Corporate governance refers to shareholders, board of directors, board of supervisors, managers of the division of responsibilities between the incentive and restraint, the power of checks and balances. The two are closely related. October 11, the 2005 Sixth CPC adopted by the Fifth Plenary Session "of the CPC Central Committee on the development of national economic and social development of the 10th Five-Year Plan Proposal" made it clear that the next 5 years the focus of enterprise reform is to improve corporate governance and internal control, "to speed up joint-stock reform of large state-owned enterprises, improve the corporate governance structure", "financial institutions to improve corporate governance structure, strengthen the building of an internal control mechanism," and so on. Sound corporate governance structure and internal control is used to improve the efficiency of business operations and it is an important way of continued viability.This paper first introduces the current internal controls, as well as scholars of corporate governance structure of relevant content, through the relevant theory, the description and analysis point of view, focusing on internal control and the relationship between corporate governance structure is proposed to improve corporate governance and effective internal control structure is a prerequisite for the implementation of this view. Focusing on how to improve the corporate governance structure, the paper aims to create a good institutional environment in order to build for the company's internal control system. Second is on the current status of corporate governance structure, as well as issues arising from analysis, the paper introduces the regime stipulation of Company Law on how to furtherly improve the corporate governance structure of their own.