The Research of Internal Control Based on Corporate Governance

The internal control system is to prevent and control risks effectively guard against errors , and promote the realization of business objectives , improve operational efficiency plays a very important role . Past, we always the failure of the internal control system within each other to contain mutual supervision and mutual review of the work program on the search for reasons not fully aware of the internal control and corporate governance structure disjointed , as well as corporate governance structure inherent defects caused by the failure of internal control problems . In fact, if there is no effective convergence of sound corporate governance structure and internal control , even if it is a tight , sound internal control system is difficult to obtain the expected effectiveness of the control . Therefore, in order to implement an effective internal control on the root causes of the internal control and corporate governance must be combined . This paper attempts to home and abroad Internal Control theory based on the combination of the cutting edge of corporate governance , further innovation and development on the results of previous studies , interactive analysis of corporate governance and internal control , and internal control from the point of view of corporate governance impact analysis , and build the internal control system suitable for China 's corporate governance structure . This paper first introduces the research background and research significance , followed by the research status of corporate governance and internal control , as well as the main research methods and content ; second section describes the basic theory of corporate governance and internal control ; Again, the analysis of corporate governance relations and internal control as well as interactive and forth from the equity structure and characteristics of the Board , the Audit Committee , the Board of Supervisors , the incentive system perspective of internal control ; Finally, the main part of this article , that the system of internal control . Build idea is positioned at the level of corporate governance , internal control objectives , and then from the control environment , risk assessment , control activities , information and communication , as well as supervision and evaluation of five aspects build Finally , based on the above analysis , put forward to improve the corporate governance structure , strengthen internal control disclosure of information , the establishment of the system of risk assessment , practical proposals to establish an effective incentive and restraint mechanisms .