The Study Of The Enterprise Internal Control System Construction Based On The Perspective Of Corporate Governance

With the rapid development of China’s economy, the large number of private companies are turning from a rough development to elaboration, its strength scale is bigger and stronger, but some examples of failures awake us to realize that lack of internal control have been become an important bottleneck in the development of private enterprise, and modern enterprise management is also inseparable from the corporate governance structure, corporate governance structure is the basis for internal control,deficient corporate governance structure will lead to the internal control system collapsed.This paper uses the corporate governance view to explore the establishment of private enterprise internal control system. Firstly, it states the relationship between corporate governance and internal control, there are complementary and mutually reinforcing. Unsound corporate governance structure will restrict the establishment and improvement of the internal control system, and lack of internal controls also play a weakened corporate governance functions. Secondly, China’s private enterprises current corporate governance and internal control are described, due to the historical development of private enterprises,the prevalence of equity institutions unreasonable, due to the dominance of the phenomenon, the governance structure is not perfect, would not achieve the balance the role of risk consciousness, lack of internal control mechanisms and other issues. Finally, it using the method of case analysis, based on the perspective of corporate governance, with the five basic elements of COSO report on the XX company’s internal control. Have a deep study for the company’s internal control problems and the reasons, and give some improvement measures. And also give a think to China’s private enterprises in the internal control system built.