Research On The Influential Factors Of Internal Control Effectiveness Of Extractive Industries Listed Companies

Internal control is one of hot spots of comparative enterprises,internal control is the internal management and control activities of enterprises,the stand or fall of enterprise internal control operation will affect the enterprise survival and development,for the future development of enterprises,we need to know what factors impact the results of the internal control operation.Extractive industries,as an important industry,charges of the general direction of the natural resources,the steady development of economy relies heavily on the development of mining,as a result,mining industry is researched on the influential factors of internal control effectiveness.Corporate governance and internal control have great similarities,they have a close connection,good corporate governance can provide a better internal environment of internal control and improve the operating results of internal control,a good internal control run result will improve the performance of enterprise and reduce the difficulty of the corporate governance,they are a benign circulation system.this paper starting from the circulation system of internal control and based on the characteristics of the extractive industries,builds the internal control indicators of process and result,and evaluate Operational of internal control for the mining industry by the indicator. Through empirical analysis it is concluded that we can obtain the influence factors and we can put forward some reasonable suggestions for the internal control.The article is consists of six parts,the first part introduces the research background of this article, research significance,an overview of corporate governance and internal control,the research methods and research content;the second part is mainly for the research of paper,theoretically introduced the related theories of corporate governance and internal control;The third part,the paper builds the internal control evaluation index from the process and result of the internal control,and mining internal control evaluation results are obtained by index calculation;the fourth part,analyze of the influence factors of corporate governance internal control effectiveness of extractive industries From the perspective of empirical;the fifth part analyze the empirical part of the results,and puts forward policy advice on the result;the sixth part describes the lack of and prospects of this article.