The Influence Of Corporate Governance Change On The Construction And Implementation Of Internal Control

Based on the reform of state-owned enterprises,taking WISCO as an example,this paper validates and analyzes the impact of corporate governance on internal control through theoretical collating and case analysis,and draws the relationship between corporate governance and internal control.At the same time,it reflects the impact of the current state-owned enterprise reform from the side.In the current round of state-owned enterprise reform,the merger of the Baosteel and the WISCO is to try to run a state-owned capital investment company,thus its corporate governance changes.And the change of corporate governance promotes the internal control in the change of the construction and implementation from three aspects.Firstly,the impact of changes in ownership structure led to internal control status has been improved in the enterprise.Secondly,the establishment of special committees to promote the construction and implementation of internal control.Thirdly,executives with personal qualities and experience to promote internal better control work carried out.All the changes are reflected in the goal of it is the standardization of corporate governance,state-owned enterprise market and maximize business efficiency.In addition,through the reorganization of the relevant theories and the verification of this case,it is considered that the corporate governance and internal control exists in a certain chimeric relationship,because the object,the final goal and the main body both overlap and slightly different.