Study on Influence on Internal Control Quality by Corporate Governance Structure of Listed Companies in China

This article studies the influence on the internal control quality exerted by the governance structure of listed companies through the theory and empirical research method. The research object is from Shanghai 200 listed companies in 2010. The empirical results show that equity structure, ownership concentration, the proportion of the independent directors, the meetings of the board of supervisors times and annual salary and general manager of executives shares has a significant effect on internal control quality. While the two level-one and the size of the board of supervisors have insignificant effect on the internal control quality.