The Research On Listed Corporation Governance And Internal Control Questions In China

With our country's market economy system consummating gradually, the competition between enterprises is intense day by day, at the same time, the scientific corporation governance structure and the perfect internal control system have become the key whether can obtain survival and development or not .The listed corporations of our country are typical representatives of enterprise by the corporation, at present the listed corporations generally exist "one share is big alone" , "the internal people control", internal control weakening ,shorten balance mechanism etc, all these urgently require us to perfect listed corporation governance and internal control, because it is the important insurance of the effective operation of internal control for listed corporation to perfect corporation governance, and good internal control is favorable to perfect corporation governance. The interaction role of corporation governance and internal control will promote the development of listed corporations of our country. Therefore, the author believed that, there are vital significances to carry through the study of corporation governance and internal control regardless of theoretically and practically.This paper mainly adopts the standard research technique, selects relationship between company governance and internal control as the breakthrough point, analyses the actuality of company governance structure and internal control system of listed corporation, and found the crux that makes the two influence each other and come into invalidation. On the basis of that above, it seeks the effective approach which consummates the company governance and strengthens the internal control, and then makes the two above cooperate organically and operate harmoniously. In this way, it can achieve the purpose that enhances the quality of listed corporation, promotes the healthy development of national economy and the stock market.The paper is divided into 3 chapters. The first part is the relation between internal control and corporation governance . Based on the corporate governance and internal control system's difference, relationship and the fact they affecting each other. The second part analyses the current situation of corporation governance and internal control, includes the existing problems and results of corporation governance ,the existing problems of internal control and results . The third part emphasizes the interaction function between company governance and internal control, on this foundation, this paper points out the measures that how to consummate the company governance in order to strengthen the internal control on one hand; on the other hand, it brings forward the suggestions that strengthen the internal control as to consummate the corporation governance structure.