Research On The Enterprise Internal Control In Our Country

The internal control system is important method for the contemporarybusiness management, and has the positive function for preventingirregularities, improving profitability and operation efficiency and so on. Inenterprise,no control system always means being chaotic.The internal control isvery significant to the modern enterprise.This article introduces the related theory of internal control ,analyzes thepresent situation and the existing problem of internal control in enterprises inour country , the underlying reason why the problem produces,and attempts topropose the effective improvement method for enhancing the internal controllevel in our country. The article is made up of four parts.The first, second parts mainly are the brief introduction about basicconcept and basic theory of internal control, like the concept and connotation ofinternal control , the internal control integrated frame,the origin anddevelopment of the internal control practice, the four stages of internal controltheory development and the rationale of internal control and so on. Formsessential theory definition first to make foreshadows for the following analysis.The third, fourth parts are the main bodies of the whole article, and alsothe part where manifest the article's writing goal.The third part first expatiates the present situation of internal control inenterprises of our country in terms of "five essential factors" lysenkoism inInternal Control Integrated Frame, that the internal control environment isideal, the risk management mechanism is incomplete, the design of internalcontrol process is not reasonable, information communication is not expediteinside the organization, internal audit agency is not perfect and insufficient inindependence.Nextly, analysizes the origin of the existing problem of our enterprises'internal control. First makes a comparative analysis to internal control theoryand regulations system construction between our country and the overseas, thenmake the thorough analysis to the internal control implementationcondition ,separately according to the game theory, the cybernetics,entrusts--agency theory and business govern theory, in order to find out that theroot of the existence question lies in the incomplete of the theory andregulations system construction, or in the implementation.The fourth part put forward the corresponding countermeasure to internalcontrol problem of our country and attempts to construct internal controlframe system of our country own, namely the internal control frame system of"take the laws and regulations environment as the background, take theenterprise internal control system implementation as the core,and takestrengthening the internal control consciousness and the occupational ethicsconstruction as guarantees", which suits the national condition in our country.The innovation points of this article lie in: Although there are manydomestic articles and works about internal control ,but few seek to find out theroot of existing problem of internal control in our country through makingsystematic and comprehensive comparative analysis to the domestic and foreigninternal control theory and regulations system construction ,the article hasmade a new attempt in this aspect;The article proposes we apply humanismtheory and the thoughts of "humanist", "the benevolence" in traditionConfucianist culture of our country, attach importance to emotioncommunication to arouse the enterprise staff's sense of belonging andresponsibility, and finally can realize the sublimation of the external control to"the self-control", this formulation has certain creativity;the article putforward fanally we "take the laws and regulations environment as thebackground, take the enterprise internal control system implementation as thecore,and take strengthening the internal control consciousness and theoccupational ethics construction as guarantees" to construct the internalcontrol frame system,which suits the national condition in our country, there issome creativity in the idea.