Based On The Internal Control And Corporate Governance Problem Research

With nearly half a century of economic and social development, the company as a major tissue and organ of society, more and more attention for its occurrence of fraud and fraud cases has gradually been paid.Therefore, how to effectively solve the problem of company’s implementation of internal control in the development and governance has become a management layer to spend the most time, the most troublesome to make it an issue.Internal control as the basis for the modern enterprise management system, for achieving the standard unit of accounting practices, to address the accounting information distortion and protect the security of company assets, deepening enterprise reform, the establishment of an advanced management system, improve operating efficiency, protection of corporate stakeholders legitimate rights and interests of the company’s goals is of great significance.After entering the new century, due to the lack of internal controls led to the bankruptcy of many companies, so internal control has become the focus of the people, and increasing people’s attention.The main problems of our internal control are: corporate governance systems, and management and governance layer on the internal control system is not in place, lack of supervision, lack of a complete set of corporate governance structure, management collusion fraud hard to detect, related cases continue to occur also illustrates these problems.The full description of the internal control weaknesses in the company, its corporate governance structure with disorder, the company’s management is weak, then we can further infer that our internal control can not fully play the role of the root cause lies in the company the lack of sound, a sound corporate governance structure, therefore, effective corporate governance for the implementation of internal controls and role play a significant role in promoting. It is in this context, seeking to establish a sound governance structure of listed companies, improve the listed company’s internal control system, has important theoretical and practical significance.For these reasons, this paper, the corporate governance and internal control together, learn about corporate governance and internal control of the basic theory and research, combined with the basic situation of China’s listed companies, from corporate governance perspective, expounded China’s listed the status of internal control, the causes of its problems, and suggest improvements.Around the main line, this paper start from the following part of the discussion:The first part is the thesis introduction, the paper describes the background and significance of writing, literature review, main content, methods and thesis writing innovation;The second part describes the corporate governance and internal control theory, and on this basis, describes the relationship between the two;The third part analyzes the listed companies in China’s internal control problems and cause of the problem, and describes three typical foreign corporate governance model and to our corporate governance and internal control of the revelation;The fourth section presents the perspective of corporate governance in listed companies in China bin system of internal control measures;The fifth is a combination of some of the major listed companies in our specific case studies of internal controls;Part VI is a summary of some, and come to the conclusion that the thesis papers lack.