The Research On The Internal Supervision Of Listing Corporation With Internal Control Deficiencies

A perfect internal supervision mechanism is the key to enhancing corporate governance capability, good corporate governance is the safeguards to reduce or avoid deficiencies in internal control. Company decision-makers improve the efficiency of corporate decision-making and decision-making level, thus enhancing the company’s performance by improving existing internal control deficiencies. In recent years, a series of companies with significant default in internal control, such as Mc Court, Sanlu, Aviation Oil and Enron, etc., are all due to imperfect of their internal supervision mechanisms, and therefore the study of the internal supervision mechanisms, become a hot research to scholars.Internal supervision mechanism is an important part of the corporate governance system, the effective implementation of the internal supervision mechanism can enhance the ability of all aspects and have a profound impact to the company, especially to the improvement of internal control deficiencies, it is an irreplaceable role. Internal supervision mechanism play a crucial role in how effective operation for corporate governance efficiency. Improve or upgrade the system of internal supervision mechanismfor the implementation of the company,can contribute significantly to improve corporate governance capability, and thus enhance its governance performance.This paper selects YX company as the research object, from two aspects of theory and practice, analysis YX company’s internal control problems and the problems of the internal supervision mechanism, through unique scoring mechanism, combine them together, and from their own ability to execute and two aspects to explore the measures to improve the internal supervision mechanism, and tries to prove that improve the internal supervision of YX company can improve its internal control defects and the governance for the enterprise, even bring performance enhancements. In this paper, the confirm of internal control deficiencies and quantify the internal supervision mechanisms have some innovation, this article only select YX companies as samples, while having reference to other internal control deficiencies listed companies, but the findings need to be further tested promotion.