Corruption has always been a problem that every enterprise, society and country have to face. Now, how to deal with corruption and how to deal with corruption have become a roadblock that we must solve on the road of successful management of enterprises. For the government corruption, our country has always taken strict measures to check and control. The leaders of state-owned enterprises are the backbone and representatives of the country in the economic field, who are responsible for the operation of state property and the safekeeping of state property. Although the governance of corruption in the top management of state-owned enterprises is one of the important areas of anti-corruption in China, there are no corresponding management countermeasures and legal system sanctions for the corruption of non-state-owned enterprises, so we can only rely on the internal control management of enterprises to carry out effective supervision and management.
Therefore, when we analyze the problem of corporate executives' corruption, we find that the main causes of corporate executives' corruption are internal control factors and external factors through literature study; this paper mainly analyzes the governance of corporate executives' corruption from the perspective of internal control, so from the perspective of corporate internal control environment, it is mainly the effectiveness of corporate internal control system. And internal control audit. First, the more effective the internal control system is, the less likely the corporate executives are to corrupt; second, the more strict the internal control audit is, the less likely the corporate executives are to corrupt. This study shows that it is important to strengthen the moral construction and legal system construction in the governance of senior executives' corruption, but from the perspective of internal control, we should improve the existing mechanism, prevent as early as possible, and stop in the bud.
This paper analyzes the current situation and forms of corruption of senior executives, understands the causes of corruption of senior executives, proves the relationship between internal control and corruption of senior executives through the cases of corruption of senior executives in state-owned and non-state-owned enterprises, and finally gives preventive suggestions and Countermeasures to the corruption of senior executives through the five elements of internal control.
Key words: corruption of senior executives; state-owned enterprises; non-state-owned enterprises; effectiveness of internal control; internal control audit
