The Study Of Enterprises Internal Control Improvement And Perfection Under Financial Crisis Background

With China market-oriented economy gradually opening to the world, our enterprises continue to expand the scale and speed up the international progress. In the modernization and internationalization process, management foundation and internal control infrastructure of our enterprises are facing a variety of risks, for example fast changes to international market environment, lack of localization experience, litigation of anti-dumping action, foreign social instability and so on. The importance of internal control construction is becoming prominent. 2008 financial crisis swept through the world, and caused tremendous losses. The governments, enterprises and professional scholar around the world learnt a good lesson from this, and pay close attention to the study of internal control unprecedentedly.Under above background, this thesis is studying the continuous improvements and perfection of internal control. Firstly through the breakthrough point of the impact that financial crisis caused to internal control development trend, this thesis is researching current risks based on risk management theory, pointing out that internal control construction enhancement is our priority, and summarizing current weak areas and shortage in terms of internal control theory. At last based on systematology and control theory, the thesis is discussing the resolution logic and counter measures of internal control improvements and perfection.