"internal Control And Corporate Governance

The point analyses the composition and efficancy of the structure of corporate governance with the modern administration theory.lt systematically sets forth and compares the features and development of the structure of the corporate governance in Chinese and Western.By analyzing the present situation of our listing companies,it points out: "The internal control" can be considered the inevitable phenomenon , emerged in the period from the socialism planned economy to the market economy in China's state-owned enterprises.By the means of gathering a vast amount of data and analying cases and charts,it gives the conclutions:Because the enterprise inform is progressed "step by step",the internal controlling in our country has assumed its own features :the enterprise is in the concussion between the "super-powerful controP'of external and the "super-weakly control "in internal.Those popular phenomenon have been looked as the principle manifestation of "the internal control"which taking the national stock as the main part and holding the post of chainman of the board and the chief manager in company to the same man. It gets initial result that the encourage effect of "the internal control " is unique, but totally, it's drawbacks is surpass the advantages to the corporate development. Finally, it sets about it's task by the view of the regulation and policy arrangment from the internal and external parts.It presents that we must lower the government's effection as the national capital's representatives,strength it's function as the stock supervisior;solve the problem of circulating for government share by the means of supervision for the control commission,tighten up the external's control over the internal by devoting efforts to gather more institution inverstor and enforcing the withdrawing method.