The Research Of Internal Control On The Basis Of Corporate Governance

In the transformation of the market economy, some behaviors in our country's enterprise had already broken the laws. An important reason is the lack of the internal control system. Meanwhile, with the entry of the WTO and the world integrated economic, our enterprises are faced huge pressure of competition. Therefore, building internal control becomes an important task of the enterprise in the present economic.Effective internal control as same as corporate governance is to promote the efficiency of the enterprise's management. The basis of the internal control is the corporate governance, and Effective internal control will improve the corporate governance. This paper focuses on the following issues:1. introduce the concepts and the theory of the internal control and corporate governance.2. analyse the relationship of the internal control and corporate governance, the relationship of the both is the internal monitoring and environment.3. analyse how to constitute the internal control system on the basis of the corporate governance, the internal control system is make up of control environment, risk assessment, control activities, information and communications, monitoring.4. analyse the core status and function of the directorate in the internal control system.