Listed Company's Internal Control And Internal Governance

This paper consists of eight parts: introduction, the concepts of internal control and the internal governance, the relationship of the internal control and the internal governance, the present conditions of the internal control and the internal governance of the listed corporation in our country, the consolidation of internal control so as to consummate the internal governance, the consummation of the internal control so as to ensure the circulation of the internal control, the applying example, the summer.In the first part, the author explains why she study the internal control and the internal governance together, and set forth the operation significance, then she will enter into the explanation of the internal control and the internal governance.The second and third parts are the theory parts. The author introduce the concepts of internal control and the internal governance, and discriminate the related concepts. On one hand the internal control and the internal governance are criminated from the forming mechanism and the aim, on the other hand these two are related by the enterprise aim, they both follow the principle of checks and balances, they effect each other, and each measure is implemented effectively.In the forth part, the author introduces the present condition of the internal control and the internal governance of the listed corporation in our country, they are listed as follow: the structure of the corporation governance in our country is not perfect, the inside man or the proprietary stockholder control the corporation usually, and they are rarely restricted; the internal control is neglected, and we lack the idea of internal control.The fifth and sixth parts are the main parts, in the fifth part, the author lists how to consummate the internal governance, the methods are consolidating the institution control, strengthening the evaluation and the prompting control, and intensifying the budgeting control. In the sixth part, the author gives how toimplement the internal control, the methods are consolidating the institution arrangement of internal governance, strengthening the evaluation mechanism of internal governance, consummating the prompting institution. In these two parts, the author gives some related proposal.The seventh part is the example, a control institution is given in this part.In the eighth part, summarize all the description of this paper.