The Research On Listed Corporation Governance And Internal Accounting Control

Finding out from enterprise reform process of our country, which develop national economy must move distance of corporation governance, then it is inevitable request and important component of corporation governance to set up internal accounting control. The listed corporations of our country are typical representatives of enterprise by the corporation, at present the listed corporations generally exist "one share is big alone", "the internal people control", which cause power to be centralized and shorten balance mechanism etc, all these urgently require us to perfect listed corporation governance and internal accounting control, because it is the important insurance of strengthening the competitiveness of listed corporation to perfect corporation governance, and good internal accounting control is favorable to perfect corporation governance, which can solve effectively the problems of internal management relaxing, control weakening and corruption etc. The interaction role of corporation governance and internal accounting control will promote the development of listed corporations of our country. In past research, theory circle and practical circle study corporation governance and internal accounting control, mostly different researchers proceed from each professional research field to carry on scattered research for certain respect and content of corporation governance and internal accounting control. The thesis breaks through the range of existed traditional internal accounting control, divided internal accounting control into internal accounting control of dealing in aspect and internal accounting control of governance aspect, standing in the angle of perfecting listed corporation governance and improving the current situation of listed corporation, reorienting to listed corporation internal accounting control, bringing internal accounting control of dealing in aspect and governance aspect into the whole internal accounting control system. The thesis is divided into six parts altogether. The first part is foreword, point out the research background and meaning of this thesis, the domestic and international research status of corporation governance and internal accounting control, content and method of research, thinking and system of research; The second part is the theory of corporation governance and internal accounting control, describes the theoretical foundation and concept with corporation governance and internal accounting control and points out the relationship of corporation governance and internal accounting control; The third part analyses the current situation of corporation governance and internal accounting control, includes the existing problems and invalid listed corporation governance influences internal accounting control, the existing problems of internal accounting control and invalid listed corporation internal accounting control influences listed corporation governance; The fourth part perfects listed corporation governance and internal accounting control , includes perfecting listed corporation governance and perfecting listed corporation internal accounting control should be interdynamic, perfecting listed corporation governance so that to strengthen internal accounting control, perfecting listed corporation internal accounting control so that to perfect listed corporation governance; The fifth part is the key content of this thesis, attempts to set up the system of internal accounting control of listed corporation governance by extending and referencing American COSO report, includes the construction basis of internal accounting control system, goal, principle, procedure, method and making up etc; The sixth part is the summary and the prospect of listed corporation governance and internal accounting control, includes the innovation place of research, setting up "listed corporation governance characteristic"internal accounting control appraisal system, providing the report of listed corporation internal accounting control and implementing the system of internal accounting control of listed corporation governance.