Internal Control Issues In Corporate Governance Research

With the extension of the concept of internal control and enhancement of function of internal control in company, corporate governance and internal control which belong to different field are getting in touch closer and closer. So it necessary to perfect the internal control in the view of corporate governance and improve the efficiency of corporate governance.The purpose of this paper is through combining internal control and corporate governance in high, wide view to study the internal control in order to advancing the suggestion to the internal control. Centering on the goal, this paper is fall into four parts. First of all, basic conception, form, and content are introduced, then the relation of internal control and corporate governance is discussed from the historical view. In chapter two, the characteristic of the internal control under the three kinds of corporate governance mode is introduced, then by analyzing and comparing the advantage and shortcoming, some enlightenment is achieved. On the foundations of the first two chapters, in chapter three, aiming at the problem of internal control in listed company, the suggestion of perfecting internal control from the view of corporate governance is put forward. In the last chapter, through refer to relevant theory models and combining the characteristic of internal control valuation, a validity valuation model of internal control on the base of corporate governance is founded.The characteristic of this paper is to understand, analyse and perfect internal control from the view of corporate governance, so from the beginning of the paper to the last chapter, the thought of corporate governance is being everywhere. Based on this, the following creative study is carried on:1. Through analyzing the characteristic of the internal control in the different the corporate governance mode, the suggestion to our country is advanced.2. Perfect internal control from the view of corporate governance. Theimprovement in corporate governance, management of budget, internal audit and corporate culture, etc. is to perfect internal control in a large environment.3. An internal control valuation mode is found out, in this mode corporate governance is paid attention in choosing the index, the performance valuation measure is added to in designing the internal control valuation method too, all this is to make sure that internal control can be quantized.