Research Of Internal Control Construct: Theory And Practice Of Internal Control Construct In A Company

Founding and consummating the internal control of an enterprise has become one focus in the current theory and the practicing field. It is important that studying the construct of internal control in an privately owned enterprise for achieving continuable development of the privately owned enterprise and realizing the economic promotion ,the thriving and prosperous in China.The A company being studied in this article is one synthesis privately owned enterprise group including: realty exploitation,general merchandise retail,hotel operating,machining mine product etc. Through studying the internal control construct theory and practice of A company, there are some theoretical guidance and realism meaning for improving the actuality of the internal control in A company and advancing the core competitive capability. At the same time, there are reference function for other privately owned enterprises to construct internal control.In this article, we studies deeply the internal control construct of A company by using case analysis, conclude analysis and deduction analysis. There are six chapters in this article.Chapter 1 exordium introduces the meaning of studying and applying, the actuality of studying in the domestic and the overseas, as well as the research thinking in this article etc.Chapter 2 based on absorbing the newest study achievement about the internal control, researches the guidance meaning of the systemic science and the cybernetics for the internal control theory, bring forward the definition of the internal control in this article, points out the localization of the internal control.Chapter 3 analyzes the actuality of the internal control in A company through the five factors of the COSO report, points out the localization and the improving the direction of the internal control in A company.Chapter 4 based on studying A company actuality and the internal control theory, combining the construct factors,the composite principle and measure of the internal control, concludes a particular project of the internal control construct by more lucubrating.Chapter 5 under the direction of the internal control project, combining the practice of A company, studies the specific design and the actualizing of the internal control in Acompany. Includes the design method and the example of an internal finance & accounting control, as well as adopting particular steps at present condition.Chapter 6 conclusion summarizes the conclusion after studying the above content.