Internal Control And Corporate Governance Struceure Improvement

Internal control is the process which has been affected by the board of directors, management and other personnel, for the enterprise management efficiency and effective, the reliability of financial report, related laws and regulations compliance to achieve the goal of reasonable assurance. Corporate governance is a set of the company’s management, control system, corporate governance regulate to a company every functional departments of responsibility and power, in the course of business shall abide by the rules and order. Internal control and corporate governance are different but related, mutual influence, and promote each other. The improvement of the internal control requires a combination of corporate governance, establish a sound corporate governance is also dependent on the effective internal control, corporate governance and internal control have a close interaction.Our internal control theory research started late, and a lot of the company’s internal control system construction lack of experience, the internal control of weak foundation. This paper argues that corporate governance is the basis of internal control environment, the main reason for internal control can not play the effectiveness of the corporate governance structure is imperfect, this paper argue the internal control and corporate governance are organically combined, departure from the reality of our country, hope that through the improvement of corporate governance structure to improve the quality of internal controls. This article focuses on the relationship between the analysis of internal control and corporate governance, consider internal control quality is not high for corporate governance imperfect, then puts forward perfecting the corporate governance theory, to promote the effective implementation of internal control objectives.The first part of this article describes the concept of internal control, theoretical development of view expounded the basic theory of internal control; the theoretical basis of corporate governance, corporate governance, the basic content and several corporate governance model level discusses the basic theory of corporate governance; the last demonstrates the interaction between internal control and corporate governance on corporate governance impact and corporate governance, internal control factors, respectively, from the link between the two, the difference, and internal control; the second part of China’s internal control problems and draw back control existence problem is a major cause of the imperfect corporate governance structure; the third part puts forward to perfect company’s administration structure of our country’s conception, through the improvement of corporate governance structure to improve the quality of internal controls; the last part is a conclusion.