The Building of Internal Control System Within the Framework of Corporate Governance

With government's legal laws and regulations instruction, the internal control construction will be decisive. In order to construct an effective internal control system, the strengthening of the internal control system based on the corporate governance plays a very important function. The corporate governance is in the situation, which separates the property rights and the management rights, and keeps in balance of the senior managers through the establishment of organizations and agencies such as general meeting of shareholders, board of directors, board of supervisors, and managers between a series of corresponding systems arrangement. The corporate governance involves the activities, which are the decision-making, motivation, supervision and so on. The internal control in this level will go far beyond the traditional internal control system both the content and the goal as the domination contract arrangement of the company. It pays attention to the influence and the efficiency of the enterprise.