Research Of Internal Control On The Basis Of Corporate Governance

The establishment of perfect internal control system has a very important sense for the insurance of accounting information quality, protecting the investors' legality rights and operating efficiency of capital marketing. With the extension to internal control, all circles of the society realizes that internal control and corporate governance can not be detached, so we think it's necessary to look for the countermeasure of consummate to internal control from the aspect of corporate governance, so that we can improve the efficiency of corporate governance in maximum.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 and estimation index suiting for corporate governance of our country.The first part is preface; it introduces selection background and meaning, and makes study method and content through analyzing research at home and abroad. The second part is theory, which introduces the related theories of internal control and corporate governance. The third part studies internal control of listed company, and analyzed it from the aspect of corporate governance. The fourth part is the main body, and constructs internal control system. Firstly, the constructing clue is locating the aim on corporate governance, citing dynamic designing, focusing on the person, and enhancing soft control. The article thinks the terminal aim is benefit maximization of relaters, and constructs the system from five parts, control environment, risk evaluation, control activity, information and internal audit. And then it introduces evaluating standard and index system. In the end it analyzes a case example which is disabled on internal control, in order to validate the feasibility discussed in the article.