The Influence Of Corporate Governance Structure On The Effectiveness Of Internal Control

摘要

This essay carries out empirical analysis on the relationship between corporate governance and internal control, from three aspects, namely, the effect and efficiency of corporate management, the reliability of financial report and the observance of laws and regulations. Research result shows that: both the attendance rate of shareholders in year-end general meeting of shareholders and the actual size of the board of directors and the board of supervisors have positive correlation with the effectiveness of corporate internal control. The controllability of the largest shareholder has no obvious influence on the effectiveness of internal control. When chairman of the board is at the same time the general manager, the quality of financial report would be notably deduced; the lifting effect on corporate performance is little; the possibility for the company to violate laws and regulations is larger. To solve the internal control ineffectiveness of listed companies, the first step should be improving corporate governance.