The Research Of The Internal Control Issues Of Enterprise Group Based On Corporate Governance

With the rapid development of market economy, business groups have sprung up, due to the development of enterprise groups started late, a low base and the special structure, in an increasingly competitive environment, companies continue to expose the defect,business risk is also showing a trend of increasing and eventually in trouble, and go to the collapse, in today's market environment this phenomenon is commonplace, there are a large part due to the enterprise group's internal control issues, so the enterprise group need to establish a perfect internal control to respond to the rapidly changing environment, then can be have an invincible position in the brutal market environment, and can avoid bankruptcy risks. The relationship between corporate governance and internal controls are complementary and mutually dependent, loss of a scientific and effective corporate governance structure, and loss of senior management's attention on the internal control, no matter how good the design of internal control is only a formality, from another perspective, the company to improve the corporate governance structure, you need to with a strong internal control system to restrict control, so it is necessary to research the enterprise group internal control issues from the perspective of corporate governance.In this paper, with the starting point of the theory of internal control and the relationship between corporate governance and internal control, from the perspective of corporate governance, analyzed the current situation of the enterprise group internal control, and based on the Enterprise Group's internal control current situation proposed of the specific measures:optimizing environment of the enterprise groups internal control in China, a reasonable division of decision-making authority between parent and subsidiary companies, and parent companies improve decision-making mechanisms, explore and establish a unified risk assessment system, improve the transfer of information within the enterprise group, and strengthen the budget management, improve the monitoring system of the parent company to subsidiary, establish and perfect the supervision and inspection agencies, establish an effective incentive and restraint mechanisms. Finally,I analyzed the enterprise's internal control failure.