The Research Of Financial Control Based On The Corporate Governance Perspective

Previous studies of failure of financial control,always searched the reasons from the system of mutual restraint,mutual supervision and mutual review process.However, not fully awared of the problem of failure financial control mechanism caused by the financial control and corporate governance structure detached from each other as well as the defects inherent of corporate governance structure.In recent years,a series of significant finance corrupted practices to occur repeatedly in the domestic and foreign, cause the relations and the interaction mechanism which the financial control and the corporate governance to become the focal point of financial control research gradually.This article discussed the influence of corporate governance structure to the financial control in the basic of corporate governance.First of all,from an economic perspective,respectively discussed the theory of corporate governance and financial control as well as the relationship between the two.Secondly,from the perspective of corporate governance structure,discussed the impact of the shareholding structure, board structure,board of supervisors as well as the incentive system on financial control. Finally,analyzed China's state-controlled governance structure of listed companies on the impact of the efficiency of financial control used by empirical research methods of the principal component analysis and multiple linear regression model in the basic of normative analysis.Based on the above findings,this article improves the company's financial control system from the financial control environment and corporate governance structure.