The Research Of Internal Control Based On Corporate Governance

The cases happened recently one by one that the listed companies made the false financial information and the shocking news is often read that superior management offended the crime or disappeared suddenly. At the same time lots of middle and little stockholders lost heavily. The reasons may be many, but the primary reason lies in the invalidation of internal control in these companies. With the extension of the concept of internal control and the enhancement of its function in company, corporate governance and internal control which belong to different fields are getting in touch closer and closer. So it is necessary to perfect the internal control in the view of corporate governance.The purpose of this article is through combining internal control and corporate governance in high, wide view to study the internal control and to advance the suggestion to it. Centering on this goal, the article discusses the current situation in the internal control of our listed companies, and analyzes the reasons based on the relationship of the internal control and corporate governance, then introduce the characteristic of the internal control under three kinds of corporate governance mode. By analyzing and comparing the advantage and shortcoming, some enlightenment is achieved.The article's focal point is to put forward some measures to perfect internal control in our country: to set up the framework of internal control, to improve the internal control environment and to set up its goal according to the national conditions of our country etc.