Research On Design And Application Of Internal Control Of Modern Corporate

Since our country joins WTO, every profession are required to set up the management system which accords with the internationalized request, its foundation, will just establish modernized Internal Control System. However, our domestic Internal Control Theory and Practice are at starting, developing stage at present, which has obvious deficiency. Relevant departments neither unified the understanding of Internal Control nor formed the whole frame of it. What's more, in practice they just do things in their own ways while neglecting Internal Control execution, judgments, reports, and adjustments of deviation. As to the design of Internal Control of Lingbao Gold Company, this thesis has engaged in systematic research while regarding modern economics theory and management theory as the main tool. Emphasizing quantity method and application of analysis, modern economics offered the support in theory for those enterprises taking environment as their foundation. While stressing on people's psychology, behavior and what group change are related, modern management theory has offered the bridge for Internal Control of enterprise by combining the restriction with the encouragement and financial affairs control with manpower resources control.This thesis has analyzed the structure, content and interaction of Internal Control of enterprises, whose whole frame has been finally put forward with COSO as basis, serving the construction of Internal Control System of enterprises and the improvement on controlling as criterion and combining the practice of Internal Control of enterprises, beginning with defining the concept of Internal Control and then probing the relevant theory of the design of Internal Control System on the foundation of reasonable clear thoughts. Aiming for establishing a Internal Control System by combining restriction with encouragement and whole design with continuous improvement, the thesis especially introduces the content of the practice operating of the design of Internal Control System and lists the living examples while going deep into the key and difficult points among them.The view of this thesis gets unanimous approval of the management teams of Lingbao Gold Company, under whose guide; the designed concrete measure of Internal Control has already been implemented step by step and made the obvious effect. This indicates that theory that this thesis puts forward is scientific and has stronger operation in practice.