Study On The Internal Control Based On Corporate Governance Structure

Corporate governance and internal control is the core of modern enterprise system. It is necessary to strengthen the internal control on the stage of corporate governance, and construct an effective internal control system. Corporate governance is to separate ownership from managerial authority but come into being owing to assets , it countervails relation frame by the fact that the shareholders' general meeting, board of directors , board of supervisors, manager etc. organization interposition and a series of corresponding system laying on a truss one kind between high-grade various company administration. As for the angle of corporate governance, the first arrangement of the internal control is that governing specifically for high-rise handling crew controls face to face tier. That butt-joint of the internal control and corporate governance, internal control system has an effect to run the important guarantee being relevance person lawful rights and interests protect benefit. It improves operation performance and is the prerequisite enhancing our international competitiveness. Therefore, the article links up the internal control and corporate governance, and systemically research the internal control from the angle of corporate governance. The article research has five parts:And in Part I, the article introduces background, purpose and significance, has carried out brief expounding on content, train of thought and studying method.In Part II, the article studies the sort problem in connection with the internal control. Development course respectively have introduced in the homeland and abroad in this part, the method of work that control theory and reality are engaged in the inside of our country, and the analysis having been in progress to the limitation of the internal control. These researches have established the basis of internal control and corporate governance to link up.In Part III, the limitations of the internal control could be making up for by the butt-joint of internal control and corporate governance. Governing fixing position governing tier of faces in the company controls priority having set forth a company governing and controlling inward the basis linking up and the way linking up, the inside having been controlled in this part.In Part IV, the article builds the internal control frame on the stage of corporate governance. Trying to found our national condition suitable and tending towards the same inside with international common practice controlling a frame, makes Chinese enterprise prompt being able to when stepping into international market, being adjusted to environment, brings self s long item into play, occupies more market share.In Part V, the article carries out looking into the distance that the inside summing up, and being in progress controls on full text.