This paper proceeds with the corporate governance and discusses constracting and maintaing internal control mechanism under the commercialization transition. It provides the feasible way for AMCs to innovate internal control mechanism.

• 从金融资产管理公司治理机制入手,探讨商业化转型的金融资产管理公司内部控制机制的构建、内容及完善措施,为金融资产管理公司内部控制机制创新提供可行思路。