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Internal supervision mechanism is an important part of the system of governance of listed companies , and its structure is reasonable or not directly affect the efficiency of the governance of listed companies , and also directly affects the overall future development of China 's listed companies . From the point of view of the status quo and development of internal oversight mechanisms of the United States, Germany , Japan, corporate governance , corporate governance , internal oversight mechanisms with a country's shareholding structure , mode of corporate governance and governance environment are inseparable . In view of the problem of the listing of the company 's common internal oversight mechanisms dummy , lax supervision , I analyze the concept of corporate governance, internal oversight mechanisms characteristic , legal principles , objects , types and content , and comparative analysis of the United States , Japan , Germany , corporate governance , after the status quo , combined with the characteristics of China 's corporate governance and shareholding structure characteristics , the point of view of the internal oversight mechanisms of the listed companies in China should build a special \The text is divided into three parts : The first chapter is an overview of the internal oversight mechanisms of corporate governance , and a brief introduction of the concept of corporate governance, internal oversight mechanisms , characteristics , legal principles and objects , analyzes the type and content of the company's internal oversight right , which explicitly the scope and function of the company 's internal supervisory authority ; comparative analysis of corporate governance, internal oversight mechanisms by the United States, Germany , Japan , the three countries , and summarize the different place and causes , and to draw inspiration for our country listed reconstructed to provide a reference of the company 's internal oversight mechanisms ; Chapter combined shareholding structure characteristics and the status quo of internal supervision and governance of listed companies in China , the defects of the current internal oversight mechanisms , and eventually proposed reconstruction of China 's listed companies internal oversight mechanisms mode.
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