The Research Of Internal Accounting Based On The Control Corporate Governance

The corporate governance and Internal accounting control is inseparable. Corporate governance is the premise and foundation of promoting internal accounting controls to operate effectively and ensuring internal accounting control function and the system environment of internal accounting control. Company managers are the main of internal accounting control, but scientific selection and recruitment of managers is decided by corporate governance, the conduct, management philosophy and management style of managers is influenced deeply by corporate governance and culture. If corporate governance does not improve and company dose not set up an effective supervision and motivation mechanisms, managers also have not enthusiasm and initiative to establish and improve internal accounting control. under the unreasonable corporate governance, the right balance and the power distribution have flaw, that is bound to lead to a lack of effective supervision mechanism so that the failure of internal accounting controls.Therefore the paper study internal accounting controls with the view of their relationship. The paper has six parts. Part one is an introduction, including background and significance of the research, the review of literature, the main content research and research results of the paper. Part two is basic theory of the internal accounting control and corporate governance and relationship analysis between them. Part three analyses the reason why internal accounting control fails through three typical case and next put forward new idea of building framework of internal accounting control based on the corporate governance. Part four is construction of internal accounting control framework based on the corporate governance. Referring to ERM, the paper repositions the definition, objectives and the basic composition of internal accounting control. Part five is construction of internal accounting control evaluating model. Part six is measures that improve internal accounting control Based on corporate governance.