Rlation Of Internal Control And Corporate Governance Of Companies

In particular,with the continuous advancement of global economic integration and the emergence of the corporate form of joint stock limited companies,corporate governance and internal control have gradually become the necessary management system for enterprise management efficiency.Internal control and corporate governance have always existed and grown together.Corporate governance and internal control have a deep historical connection.Internal control is a set of system that maintains the management efficiency of a company based on the internal production and management of the company,while corporate governance is the main system for the management of the company.Only the link and interaction between the two can fundamentally solve the problem of enterprise risk control.In order to better deal with the risks in the company’s operation,it is necessary to strengthen the links and interactions between internal control and corporate governance to promote the efficient operation of the company.Based on the theories of principal-agent theory,incomplete contract theory,ownership and control theory,information asymmetry theory,stakeholder theory and fiduciary responsibility theory,this paper comprehensively analyzes the link and interactive relationship between internal control and corporate governance by means of literature research,empirical research and case analysis.Starting from the framework of internal control and corporate governance,this paper analyzes the similarities and differences between internal control and corporate governance,and studies the cross and link relationship between them.Based on principal-agent theory and incomplete contract theory,this paper analyzes the interactive logic of internal control and corporate governance,that is,the distribution of residual control rights.Then it analyzes the mutual influence between the characteristics of corporate governance and internal control.In order to make the research more accurate,this paper further studies the interaction between internal control and corporate governance characteristics through empirical analysis.Finally,taking aerospace communication as an example,this paper studies the internal control and corporate governance system of aerospace communication and the existing problems,and finally puts forward the measures to optimize the internal control and corporate governance of the company.This paper argues that the relationship between internal control and corporate governance is not the relationship between environment and subject,but a chimeric relationship.Corporate governance and internal control are chimeric,and they have certain correspondence and overlap in structure.And they depend on each other and influence each other.Through empirical analysis on the data of a-share listed companies,this paper finds that the characteristics of corporate governance have A significant impact on internal control,and the characteristics of internal control also have A significant impact on corporate governance.In the case study of aerospace communications,this paper studies the basic situation of internal control and corporate governance,and based on the interactive relationship between internal control and corporate governance,analyzes the current problems of aerospace communications in corporate governance and internal control.Based on theoretical analysis,empirical research and case analysis,this paper puts forward the measures of interactive optimization of internal control and corporate governance.