The Research On Internal Control In The Condition Of Corporate Governance

With the quickening of global economic integration, the competition among enterprises is becoming fiercer. In order to adapt to this kind of change, promote the efficiency of management, and guarantees the financial report following of the laws and regulations, Enterprises must form a whole set of internal control system. Through controlling the internal business activities, Enterprises can evade the risk effectively, find and correct various kinds of mistakes in time. Perfecting internal control is very important to guarantee accounting information, protect investor's legitimate rights, and guarantee the capital market.With deepening to research the internal control, the various circles of society realize that the internal control and corporate governance are integral. The change and development of internal control result from the corporate governance. Equally, sound internal control can guarantee perfecting corporate governance and setting up the modern enterprise system.This paper analyzed the current situation of internal control in the terms of corporate governance, and put forward the measures for perfecting the internal control in our country . The thesis is divided into three parts: the first part explained the internal control theory, including the historical development of internal control, it's theoretical foundation —agency theory, and the relation between internal control and corporate governance. The modern company has two kinds of agent relation, namely the agent relation between the owner and administrator, and between the administrator and workers. In order to improve the efficiency of company, realize the goal of company, modern company overcome the problem from corporate governance and internal control.Second part analyzed the current situation from two respects of theory and practice in our country, pointed out the defect that exist in theory and practice. Our government is releasing a series of regulation and policy on internal control, but there is still such a defect in the theory as lacking intact inside control system frame and evaluation criterion, internal controlled has not been risen to the level of corporate governance. In practice, our country's companies ignore risk control,supervision mechanism is imperfect.The third part, combining the corporate governance, put forward the measure to perfect internal control in our country. Mainly in theory set up the frame of internal control system and evaluation criterion, set up internal control goal according to the national conditions of our country. In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.