The Research Of Internal Control Evaluation On The Basis Of Corporate Governance

The internal control is the 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. A perfect internal control mechanism must have the consummate company management structure support; Internal control innovation and deepening, also will urge the company management structure be consummated and modern enterprise system's establishment, the two are the relations which depends on each other mutually and promotes mutually. Since the 1990s, our country's internal control system construction has made very big progress. But, in this process, has the massive enterprises which internal control systems quite perfect have the problems one after another, this kind of phenomenon causes the community widespread attention gradually, has initiated the community regarding the internal control appraisal value. Strengthens the internal control appraisal system construction is important for promoting internal control's effectiveness and for guaranteeing the enterprise's macro-scientific policy-making .In the base of analyzing the questions which our country's internal control appraisal faces, and referring the COSO report research results, this article has constructed a set of feasible internal control evaluating targets system. The targets system takes the listed companies and the non- listed companies but have perfect internal control in china as the study object, and this targets system also considers the special issues our companies face. In the base of targets system, this article has established an internal control evaluation model, this model can be used to appraise the internal controls systems. Finally, this article proposed certain countermeasures and suggestions to the internal control for the issues of corporate government.This paper is divided into eight parts. In part one, the paper generally describes the topic of the article and its definition, in this part, also introduced the research techniques. In part two, the paper analyzed the relations between the internal control and the corporation government. This part has built the rationale for the following research. In part three, this part for the enterprise internal control appraisal outline which governs based on the corporation government. In part four, the paper has established a set of internal control evaluating targets system. In part five, the paper has designed the evaluation model in based on the internal control evaluating targets system. The sixth part is the application of the model in certain company. In part seven, this paper proposed certain countermeasures and suggestions to the internal control for the issues of corporate government. The eighth part is concluding remark, obtains some conclusions of this research.