Internal Control Mechanism Factors Empirical Research

The internal control is the economic activity of enterprise internal control and internalcontrol evaluation of the internal control is to control, is the internal control objectives metand is able to develop the important link of the role. Perfect the corporate governancestructure is to realize the core of modern enterprise management system, good corporategovernance structure is to improve the enterprise management efficiency, the basic elementsof the effective operation of the internal control system depends on standard corporategovernance structure. Perfect the corporate governance structure is to realize the core ofmodern enterprise management system, good corporate governance structure is to improve theenterprise management efficiency, the basic elements of the effective operation of the internalcontrol system depends on standard corporate governance structure. Meanwhile, as theinternal control policies and procedures of the implementation of corporate governancestructure its carrier is reasonable directly affect the enterprise internal control systemformulated and implemented. Therefore, between corporate governance and internal control,there are certain relations.Based on the corporate governance structure of enterprise internal control operationmechanism analysis of influence factors as the research object, based on the previous studiesusing statistical data, the empirical analysis, and thesis consists of five parts were discussed.The first part mainly introduced the article expatiates the background, significance, theresearch paper thoughts, research methods and possible innovation points; The second part isthe full text theoretical foundation, from paper analyzes theoretically the relationship between,provide theoretical analysis for later under support; The third part with "enterprise internalcontrol basic standard" as the basic framework, meanwhile the COSO report and domesticand foreign scholars for reference of internal control evaluation constructs the researchachievement of internal control evaluation system, established the multi-factor evaluationmodel. Then we listed company in shenzhen exchanges for research object relative datacalculated using EXCEL, solve every listed company get shenzhen exchanges internal controloperation evaluation value of shenzhen exchanges, and the listed company’s internal controloperation evaluation value of statistical analysis. The fourth part of the shenzhen exchanges toseek the listed company’s internal control operation evaluation value for be explainedvariables, and corporate governance contains important elements index to explain thevariables a regression model, the empirical research. The fifth part analysis, it is concluded that the research findings and conclusions, according to our country’s basic condition ofenterprise puts forward related countermeasures and Suggestions.Through the internal control mechanism factors of empirical studies, the conclusions arebasically has the following: first, the ownership structure features of company shareholdervalue of internal control operation evaluation with obvious negative influence; Second, theboard of supervisors structure feature variables of times of the meetings of the board ofsupervisors in internal control operation evaluation value has significantly positive effects;Third, the number of board of supervisors with internal control operation evaluation value onat5%level are significantly negative correlation between the two; Fourth, the listedcompany’s annual, scale of internal control operation evaluation value, and industry hassignificant effect of internal control operation, no significant effect evaluation value; Fifth, thefirst shareholder properties of internal control operation, no significant effect evaluation value;Sixth, the board of directors of the company the size of the internal control operationevaluation value; no significant influence Seventh, control of a company and internal controloperation evaluation value does not exist significant correlation; Eighth, debt financing degreeand internal control operation evaluation value does not existIn view of the above conclusions, this thesis proposes perfecting corporate governanceand improving the internal control level of countermeasures: first, establish and perfectbalance equity structure listed companies in China big shareholders ownership restrictionmechanism; Second, perfect board system, and set up the audit committee; Third, perfect thesupervision board.