The Research Of Internal Control Based On Corporate Governance

Internal Control is to prevent and control risk system, plays a very important role to guard against risk effectively, to contribute to realize the management goal, and to promote the management efficiency. In the past, we always look for the reason from the procedure of mutual check, mutual supervision, and mutual double check of internal control system when the internal control system does not work well, and not fully realize the problems of internal control failure which were caused by the disjunction of internal control and corporate governance structure and inner defect of corporate governance structure. As a result, internal control must combine with corporate governance structure to carry out internal control effectively.This article tries to refer to the foreign internal control theory and combine corporate governance, then innovate and develop from the base of the research fruit exist. Through analyzing the relationship of internal control and corporate governance and combining their problem exist, it tries to construct the internal control system.This article firstly introduces the background and significance of the research topic, then introduces the corporate governance and internal control research situation, and the main research method and content, Secondly elaborated the company governance with the internal control of basic theories, Thirdly, the analysis of corporate governance and internal control and the relationship between the interactivity, separately from the ownership structure, characteristic, the audit committee of the board of directors, and the board of supervisors, incentive system perspective, discussed the influence of internal control, Finally this paper body part, namely the internal control system construction. Construct is internal control goal positioning in corporate governance level, and then from the control environment, risk assessment, control activities, information and communication and supervision and evaluation of five aspects construction. According to t he results above, to improve corporate governance structure, strengthening internal control disclosure, establishing the risk evaluation system, establishing an effective incentive and restraint mechanisms such as feasible suggestions.