The Study Of The Effect Of Corporate Governance Mechanisms On The Information Of Internal Control Evaluation

In recent years,under the guidance of the relevant policies in China,the system of company internal control evaluation has a continuous development. However,some problems inevitably exist in the process of development,such as internal controls lack of effective regulation,lack of the transparent and so on. These problems not only lead to failure of internal control mechanisms,which would seriously undermine the confidence of the investors,but also have a negative impact in the goals of internal control. Thus,protect the construction of an effective internal control evaluation through strengthening of corporate governance mechanism is increasingly becoming the focus of the capital market and investors. Meanwhile,academics are increasingly aware of that the corporate governance mechanism for the listed companies is playing a crucial role in the information of internal control evaluation.Firstly,this article reviews the research of listed companies'evaluation of internal controls in the domestic and foreign,and then on the basis of elaborating corporate governance and internal control evaluation on China listed companies, discusses the relevant theories of the internal control evaluation information in listed companies.Since then, further analyzes that the corporate governance of listed companies impacts internal control evaluation information and makes the related hypothesis as a precondition to the research of the evaluation of internal control of listed companies in China; Secondly, on the premise of the sample data were collected and strict selected,mechanism from ownership structure,the board of directors of listed companies , board of supervisors mechanisms , government supervision , social supervision respectively,and internal controls evaluation for the quality of evidence discussed,promote advices to ;improve the quality of information of internal control evaluation recommendations. Finally,summarizes the conclusions of this study and the application of the results,and points out the lack of this study and appropriate direction of future research.