An Analysis Of The Effect Of Corporate Governance On The Effectiveness Of Internal Control

World economic and political globalization deepening process,makes the global restructuring and configuration of factors of production degree enhances unceasingly,enterprise competition is more and more fierce,at the same time,the problems of accounting control effect is negative. And economic development and prosperity of a country largely depends on the company’s good performance,therefore,many countries and international organizations on how to establish an effective corporate governance,improve enterprise accounting control effect is given more and more attention. This article is in this background, combining the concrete national conditions of China’s economic system transformation, under the theory of stakeholders financial framework,according to the theory of joint ownership, custody responsibility theory and the theory of corporate social responsibility as the foundation of theoretical research,the corporate governance structure and to study the mutual influence between accounting control effect.In terms of governance of listed companies influence accounting control effect, we use empirical research methods,right Corporate governance and accounting control effect by regression analysis. On the issue of corporate governance analysis index selection,we select from directors structure and perfect degree, counterweight soundness, consulting disclosure transparency, finance function changes frequently and finance function abnormal ever happen in five aspects. On the issue of accounting control effect quantification index selection,Di Bo company in a year in 2008-2010 issued a "white paper on internal accounting control"(hereinafter referred to as the "white paper"),published its evaluation indexes of internal accounting control research. "White paper" on the basis of the accounting control indexes for reference domestic and foreign research,formulate a set of internal accounting environment, risk assessment, control activities, information and communication, internal supervision and so on five big level indexes and 63 concrete index system,selection of previous year Shanghai,deep listed companies as samples,the two cities for comprehensive evaluation of the company internal control internal control level. Evaluation method on the use of the "board" of a company annual report disclosure, "the work of the board of supervisors", "corporate governance" and "internal accounting control self assessment report" in the information about the internal accounting control,statistics,regression results tell us that the defect of corporate governance to some extent,led to the negative impact of the public company accounting control effect.Therefore,we think the effect of the accounting control governance of listed companies have a vital role, and from the independent directors proportion improvement and slow stock option incentive, establishing and perfecting the selection mechanism of independent directors,to strengthen the supervision of independent directors, to strengthen the construction of external governance structure, improve the ownership structure, improve the internal accounting control system,and establish and improve the operational mechanism of the board of supervisors, the arrangement of corporate governance mechanism of internal accounting control in the implementation of the escort six aspects for the future of corporate governance and accounting control are also proposed.