Based On Corporate Governance, Internal Control Studies

Under government's legal laws and regulations instruction, the internal control construction will be decisive. In order to construct an effective internal control system, the strengthening of the internal control system based on the corporate governance plays the very important function. The corporate governance is in the situation which separates the property rights and the management rights, and keeps in balance of the senior managers through the establishment of organizations and agencies such as general meeting of shareholders, board of directors, board of supervisors, manager and the relational frame between a series of corresponding systems arrangement. The corporate governance involves the activities, which are the direction, the control, the drive and so on. The internal control in this level will go far beyond the traditional internal control system both the content and the goal as the domination contract arrangement of the company. It pays attention to the influence and the efficiency of the enterprise. In recent years, the problem of accounting scandals are very successive: Anran, Shitong, Yinguangxia, Lantian, Changhong, etc. These demonstrate that the business management is generally weak and lacks the effective corporate governance. USA passed Sarbanes in the summer of 2002; the American SEC and NYSE formulate the rules and the regulations; Our country carried on the revision recently to " Law of Corporation" which will all have the significant influence to all enterprises. Therefore, the research of this paper has significant meaning not only theoretically, but also practically.The main contents of this paper are as follows:In Chapter 1, "the summarization of the internal control system based on the corporate governance". The background, meaning, review, contents, research means and research framework will be introduced.In Chapter 2, "the relations between corporate governance and the internal control". We lay stress on the corporate governance theory, the internal control theory as well as their relations theory. Then, we thoroughly analyze their relations. These have laid the solid basis for the later paper research.In Chapter 3, "the present situation analysis about the internal control based on the corporate governance". We analyze the causes to the present situation. Thus it has been...