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Internal Control based on Corporate Governance
Abstract Internal control, is refers to the unit to achieve its business objectives, to protect the security and integrity of assets, and ensure that the accounting information correct and reliable, ensure the business policy implementation, ensure the business activities of the economy, efficiency and effectiveness in the internal to self adjust, constraint, planning, eva luation and control of a a series of methods, means and measures. Corporate governance is the separation of ownership and management rights in assets under the condition, the general meeting of shareholders, board of directors, supervisors, managers and other organizational settings and a series of corresponding system arrangement of a check and balance relation between the company's senior management framework architecture, it relate to command, control, incentive and other activities.In the past, we always look for the reason from the procedure of mutual check, mutual supervision, and mutual double check of internal control system when the internal control system does not work well, and not fully realize the problems of internal control failure which were caused by the disjunction of internal control and corporate governance structure and inner defect of corporate governance structure. As a result, internal control must combine with corporate governance structure to carry out internal control effectively.
This article firstly introduces the corporate governance and internal control theory,and on this basis,describes the relationship between the two; Secondly through case analysis of the giant group, analyzes the problems of internal control of listed companies in our country and its causes; Finally put forward in the perspective of corporate governance countermeasures of perfecting our country's listed company's internal control system.
Key words Internal Control ,Corporate Governance, Board of Director


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