| Combined with the actual situation of the Chinese listed company, we analysis the relationship between the features of supervisory board system and the effectiveness of internal control focusing on four dimensions of the board of supervisors organizational characteristics, behavioral characteristics, quality features, incentive features, which based on the corporate governance mechanisms of the board of supervisors. Empirical studies have found that the average salary, the ratio of the shareholders, which are the incentive feature of supervisory board, as well as the number of annual meetings of the board of supervisors that are supervisors behavioral characteristics, were significantly associated with the effectiveness of internal control, and therefore we proposed suggestions that by improving the supervisory board remuneration levels and the ratio of supervisors, as well as expanding ownership and optimizing the size and structural of the supervisory board, also improving the meeting mechanism to promote the listed company board of supervisors play an effective oversight function therefore improve the effectiveness of internal control. |