Research Of Issues And Measures In The Internal Control Of Chinese Enterprises

To establish and improve the system of enterprise internal control is the focal point during the period of state-owned enterprise reform. Many experts are all thinking about it and trying to practice it. Till now, there is no common understanding on the internal control. Generally, the internal control of enterprises is weak for the lack of further research on certain problems and lax management and weak control during the junior period of internal control. So it is the vital matter of immediate urgent to strengthen the internal control. Especially when China has entered WTO, only establish and improve the system of enterprises internal control, can Chinese enterprises survive and develop in the more and more fierce competition.The article analyses the reasons of the weakly internal control based on the theory of internal control and the status of the enterprises. Combined with the overseas advanced experiences and the reality of China the article establishes a set of standard system of internal control with practicability. Also, the article puts forward the measures to improve the internal control of Chinese enterprises and analyses the typical cases.The article expects to do good to strengthen the internal control and establish the system.