An Empirical Research On The Influence Of Board Of Directors Of Listed Companies In China To Internal Control Level

The board of directors of the company management is an important part of the company’s development and management plays an important role. The board of directors of the effect of governance subject to economic factors, in a word, is supply and demand two factors work together to produce the balance of the yellow things will governance mechanism and effectiveness of the governance structure of rationality. In addition, the internal control in control and prevent the management risk of the enterprise and the financial risk in the process to play an important role, is to guarantee the normal business activities and enterprise to realize the sustainable development of the important strength, the internal control is to establish and perfect the production and operation of enterprises become a key of success or failure. And the composition of the board of directors in the internal control of the company have an important role.In this paper the input variables of the board of directors as the board of directors of the company structure and internal control examines the relationship between inspection. The paper can be divided into the following five chapters.The first part is an introduction. With the improvement of the internal control system in China, the internal control has attracted the attention of more and more companies. However, the rules of the internal control system and the implementation of it still have much room for improvement. Through literature review, combining the theory and the practice, the paper studies the effect of the composition of the board of directors on the internal control of listed companies in China.The second part is a literature review and research hypotheses. By reading the literature to understand the research situation, the relevant functions of the Board of Directors, as well as the impact of its independence, size, doubling as the chairman and the managing director on the functions of the board, At the same time, study theory of the internal control and understand its development and the defection. According to the above-mentioned study, three assumptions in this article were come up with.The third part is the study designing. Come up with the proposed measurement model and the definition of research variables, while provide the sample and data sources.The fourth part is the empirical research. Using of the data collected, statistically describe the companies’ internal control relevant data, as well as the correlation tests, multiple regression analysis, and made a statistical conclusion.The fifth part is the conclusions, recommendations and research limitations. By the above argument, the fifth part draws a final conclusion, come up with a number of rational proposals according to the conclusions above, and point out the limitations of this study.