Study On Evaluation Of Internal Control From The Angle Of Corporate Governance

The internal control is control of internal economy handling transactions as well as the operation and management work, but the evaluation of internal control is the internal control itself again, it is important to the internal control goal's realization and the function display. Looking from our country internal control appraisal theory and the practical realm present situation: At the same time, the scholars very little involve regarding the internal control research to the internal control appraisal aspect, the research is very few to construct our country corporation internal control appraisal system; On the other hand, Although government department has promulgated a series of our country enterprise's internal control standard, these standards involves very little on the internal control appraisal questions, so it is far from the construction proposal about the evaluation system of internal control; Furthermore, Our country corporation does not very care about the evaluation work of internal control, evaluation work of internal control disperses disorderly, even may follow at will, the evaluation system establishment of internal control does not know where to begin; Finally the angle research internal control appraisal work which governs from the company is few also are few.According to the above reasons, Mainly through the internal control appraisal target system construction under the angle of corporate governance, this article analyzes the company to govern these factors which are quite big to the internal control appraisal influence, and conducts the key research to the influence to the big factors, governs by the time company with the internal control appraisal consummates unceasingly, the realization company's management goal, enhances the company's management efficiency,the effect, finally promotes the company competitive ability. At the same time, the author hope that research can provide a new mentality and the direction for the later research, and can play a role which offers a few ordinary introductory remarks so that others may offer their valuable ideas.This article altogether divides into five majorities, the first part is the introductory remarks part, the second part carries on the theory outline to corporate governance and the evaluation of internal control, the third part introduces the evaluation system of internal control under the angle of corporate governance, the following closely fourth part introduces in detail construction and the practice utilization of the evaluation system of internal control under the angle of corporate governance, finally, the fifth part puts forward to the evaluation system of internal control under the angle of corporate governance.