Study Of Internal Control Evaluation Under The Perspective Of Listed Corporate Governance Environment

In recent years, internal control evaluation is becoming concerned about the social hot spots, corporate governance environment and other factors affect internal control.Meanwhile, the development of company is inseparable from the company's governance environment, and the pros and cons of the company's environmental management is one of the important factors in the evaluation of internal control, the environment and corporate governance relationship between internal control evaluation is particularly important. Good corporate governance environment to promote the company's internal control evaluation to improve, thus contributing to the development of company.In this paper, the research theme is the impact of corporate governance environment on the evaluation of internal control. Combined with the company's corporate governance and internal control theory evaluation studies, the corporate governance environment divides internal governance and external governance environment aspects, selected of 300 listed companies in 2014 as the research data sample for empirical research, thus under the perspective of governance of listed companies environment and its internal control evaluation relationship for empirical research. Through the use of large data processing method of analysis, the level of economic development of listed companies external governance environment, the administration's handling of irregularities, auditors and internal quality control evaluation showed a significant positive correlation; bank credit regulation, market competition and internal supplier credit monitoring and evaluation of corporate control was negatively correlated. Assets internal governance environment,ownership concentration, board structure and internal control evaluation significant positive correlation, the supervisory board characteristic, top layer pay to corporate internal control evaluation show a significant negative correlation. We propose to optimize the corporate governance environment for the conclusion of this paper to "Inside excellent outside strong" and create a suitable environment for enterprise development external governance,strengthen internal control environment conducive to business growth, encourage enterprises to continue to improve the internal control evaluation, to promote the company healthy and orderly development.