The Study On The Enterprise Internal Control Based On Corporate Governance

The establish of the perfect internal control system has a very important sense for the insure of the accounting information quality , protecting the investors' legality rights and the efficiency operating of the capital marketing.With the extension of the concept of internal control and enhancement of function of internal control in company, all circles of the society realizes that the internal control and the corporate governance is can not be detached, so we think it necessary to look for the countermeasure of consummate the internal control from the aspect of the corporate governance, so that we can improve the efficiency of the corporate governance in maximum.This article tries to refer to the foreign internal control theory and combine the theory of the corporate governance, then innovate and develop from the base of the research fruit exist. Through analyzing the close relationship of the internal. control and the corporate governance, combining their problem exist, constructing the internal control system fruit for our country's corporate governance.We think that perfect internal control system should include the goal system , implementing mechanism , ensuring mechanism and evaluating mechanism. Firstly, this article constructs the goal system from the aspect of the corporate governance. Secondly, we construct the implementing mechanism of the internal control through conformity of stratagem , flow and quality, at the same time, the efficiency implement of internal control is recurring to the exchanging model of the internal control and the corporate governance. Thirdly, this article indicates that internal control evaluating has a very important sense as a part of the internal control system, it can test the validity of the corporate control. Finally, this article analyses concretely the disabled case of china aviation oil plants ltd, in order to validate the feasibility discussed in the article.