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1、AbstractTheseparationofthetwopowersbetweenownershipandmanagementcreatedtheModernCorporationenterprise,andthenproducedtheprincipal-agentrelationship.Inordertopreventtheagentproblemsandreducetheagencycosts,ModernCorporationsneedgovernancestructureandinternalcontr
2、olsystem.Internalcontroleffectivenesscanbeevaluatedfromfiveaspects.Theyarereasonablytoassureenterprise'slegitimatebusiness,tocompletefinancialinformationtruly,toimprovetheoperatingefficiencyofthecompanyandtopromoteenterprisedevelopmentstrategy.Manydomesticandfo
3、reignfinancialfraudandcorporatebankruptcyfailurecasesshowthatthedefectofcorporategovernancestructurecausesthecompany'sinternalcontrolfailure.Inrecentyears,withthegrowingofprivateenterprises,theproblemstheyreflectbecomemoreandmoreserious.GOMEElectricalAppliances
4、,thebattleforcontrolbetweenHuangGuangYuandChenXiaoontheyearof2011,theproblemsofprivatelistingCorporationgovernanceonceagainbecomethefocusofresearch.Thispaperchooses2009-2011year1043boardsmallandmedium-sizedprivatelistingCorporationsampledatatodoempiricalstudies
5、.Itselectsboardofdirectors,independentdirectors,boardofsupervisorssharescale,thenumberofthespecializedcommitteeestablished,shareholdersattheannualgeneralmeetingattendance,ownershipconcentration,boardleadershipstructure,theboardofdirectorsandsupervisorsandSenior
6、managementbeforethethreetotalcompensationastheexplanatoryvariablesthathastheeffecttotheinternalcontroltorepresentcorporategovernancestructure,throughprincipalcomponentanalysis,descriptivestatistics,singlevariableanalysisandmultivariatelinearregressionmethods,wi
7、ththeempiricalstudyofChina'ssmallandmedium-sizedboardprivatelistingCorporationinternalcorporategovernancestructureontheeffectivenessofinternalcontrol.Thestudyfinds:thesizeofboardofdirectors,thesizeoftheboardofsupervisorsandtheratiooftheindependentdirector,thenu
8、mberofthespecialcommittees,annualgeneralmeetingofshareholderssharesattendancehasasignificantpositiverelationshipwithinternalcontroleffectiveness.Theownershipconcentrationand
