| Research on the theory and practice of internal control has paid more and more attention to the effectiveness of internal control,and the root cause of failure of internal control is often the internal governance structure of the company is not perfect.Therefore,corporate governance and internal control have become important research in the field of corporate management.Question.In fact,in the current situation where the domestic capital market is not yet perfect,corporate fraud and false financial reporting events will have a major impact on investor confidence,impair the normal operation of credit and capital markets,and affect the optimal allocation of resources in the capital market.As a result,the relevant national regulatory authorities have paid more and more attention to the establishment and implementation of the internal control system.In addition,domestic investors are increasingly aware that although operating performance and development prospects are the primary indicators for measuring the value of corporate investments,internal control systems and corporate governance structures cannot be ignored,even to some extent,internal control.Failure will cause investors to face significant investment risks.Therefore,as an important stakeholder,investors are also very much looking forward to promoting the evaluation of the effectiveness of internal control to reduce information asymmetry,and to supervise the authenticity of the listed company’s business results and information disclosure.Looking at corporate fraud and financial fraud reporting events,the defects in internal control systems are a common cause.The deeper causes are the result of the combination of internal control failures and corporate governance structural weaknesses.In other words,corporate fraud and financial The fact that the false report incident reveals is not only the unsound internal control system,but also closely related to the imperfection of corporate governance.Therefore,adhering to the internal control system based on corporate governance is of great significance in preventing and avoiding fraud and financial fraud reports.Improving the implementation and implementation of the internal control system under the corporate governance framework is conducive to maintaining the stable and healthy development of the company.For most listed companies in China,corporate governance and internal control management are issues of concern to them,and they are also the basic requirements imposed by the regulatory authorities in the external market.The company hopes to strengthen corporate governance and optimize the implementation of internal control to enhance the company’s operating conditions and improve the company’s market competitiveness.The external supervision department hopes to raise the awareness of risk through corporate governance and internal control operations,and strengthen the company’s managerial level through the governance of internal control.Responsibility for the company,ensure the safety of assets,improve the legal compliance of operations and the authenticity of financial reports.Based on the basics of corporate governance,the internal control research of the company begins with the theory of internal control and basic theories of corporate governance,analyzes the relationship between internal control and corporate governance,and combines the current corporate governance and internal control of company A,and proposes the internal control of company A based on corporate governance.Optimize the ideas and objectives,optimize the construction of internal controls,and propose management and supervision recommendations that guarantee the effective operation of internal controls.The conclusions of the research on the internal control system of Company A based on corporate governance are as follows:(1)The company’s internal control system and corporate governance are closely linked and intertwined with each other.The establishment and improvement of the company’s internal control system requires good corporate governance as the foundation.Only perfecting the governance structure can ensure the effectiveness of the internal control system.It is necessary for the company to organically combine the two to achieve complementarity and achieve the goal of improving business conditions.(2)At present,company A lacks a good basis for internal control,its corporate governance structure is not perfect,internal rights and responsibilities are not clearly defined,there is no necessary constraint,investor restraint is not high,and there are short-term operations.In the case of imperfect corporate governance,internal control and external supervision alone are not sufficient to improve corporate governance.To achieve the effective operation of internal control,under the premise of the current corporate governance status of the company,it is necessary to attach importance to the supervision role of external stakeholders to the company and constrain the internal behavior of the company.(3)The establishment and improvement of internal control is a long-term and complex system work.It requires the support of the entire company and the development of internal control professionals.In addition,assisted by external independent agencies with extensive experience in the absence of professionals.In this paper,combined with the implementation status of A’s internal control construction,an internal control system based on corporate governance has been established,which is of great significance for Company A to improve its corporate governance and improve its internal control system.In the process of analyzing and researching the internal control,corporate governance and existing problems of Company A,it is possible to find out the problems existing in the process of Company A’s production and management,and it is of great practical significance to improve Company A’s internal control deficiencies. |
