The Research Of Enterprise's Interior Financial Controlling System And Its Improvement

After analysing the widespread weakness of the enterprises' interior financial control in our country and the latest achievement in the area in recent years such as "Coso Report" , the paper puts forward some thoughts about the formation of conceptual framework and systematic methods.In the first part of the paper, based on the flaws of our enterprises' interior financial control and the demands of their financial management after China's entrance to WTO,and quote the latest achievement of the interior control in recent years such as "Coso Report", we mainly point out that strengthening interior financial control plays a key role in the success of the reformation in our country.In the second part, we discuss the concept of control, interior control and interior financial control .By analyzing their relationship, we come out the conclusion that interior financial control is the center in enterprise's interior controlling system logically.In the third part, we briefly introduce the goal and definition of the environment of interior financial control. Then we emphasize the management philosophy and operational methods, the executive's attitude and quality and enterprise's civilization. In addition, we illustrate thatwith an example of Haier company's construction and environment of control.In the fourth part, we discuss the systematic theory and illustrate it as the basis of interior financial control.In the fifth part, we put forward the ways how to establish and apply the procedure of interior financial control.In the sixth part, we probe into the control of interior financial risk.Finally,we systematically expound the drawbacks of the enterprises' interior financial control in China and how to improve it.