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Along with the rapid development of market economy , enterprise groups have sprung up , because late development enterprise group , a lower starting point and the internal structure of the particularity of Enterprise Group , in an increasingly competitive environment , companies continue to expose our flaws out of business risk is also showing a trend intensified , and ultimately into the woods, to collapse , a phenomenon in today's market environment is not uncommon , and in large part because the Group attributable to the enterprise 's internal control problems, so enterprise groups in order cope with the rapidly changing environment, we need to establish a sound internal control , to the harsh market environment in an invincible position , avoiding bankruptcy operational risks. Because corporate governance and internal controls exist complementary and mutually dependent relationship , loss of a scientific and effective corporate governance structure , the loss of senior managers on the importance of internal control , no matter how good the design of internal control is just a mere formality, from another point of view , the company should improve the corporate governance structure , it is necessary by virtue of a strong internal control system to constrain control, so that the Group's internal control issues of corporate governance from the perspective of the company is necessary . In this paper, the theory of internal control and corporate governance and internal control relationship as the starting point , from the perspective of corporate governance, enterprise groups , analyzed the current situation of internal controls and internal control based on the status of Enterprise Group proposed specific measures: Optimization of Enterprise Group Internal control environment, rational division of decision-making authority between parent and subsidiary companies , and improve decision-making mechanisms parent company , to explore and establish a unified risk assessment system, improve the transfer of information within the enterprise group , and strengthen budget management , improve the control system of the parent company to subsidiary establish and improve the supervision and inspection agencies, establish an effective incentive and restraint mechanisms . Finally, Enterprise Group 's internal control failures were analyzed.
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