Research On The Evaluation And Improvement Methods Of The Internal Control Of The Enterprises

The issue of internal control has been a hotspot for researching both at home and abroad in recent years. This is determined by the importance of internal control. Internal controls can help enterprises achieve operational and profitability objectives and avoid loss of resources. It helps to ensure the reliability of financial reporting, will help ensure that companies operate in compliance with relevant laws and regulations, to avoid our reputation to be hurt, and also avoid other adverse outcomes. Since 2008, China continuous issued the《Basic Standard for Enterprise Internal Control》and its supporting guidelines, put the requirements of construction of the internal control on the agenda. Because of country have policy requirements, but don't have the detailed implementation guidelines. Also because of the development needs of the enterprise itself, this paper will study the evaluation and improvement methods of the internal control of the enterprises, theoretically explain the internal control evaluation and improvement and thinning its implementation method.Based on the studying and summarizing the results of relevant research both at home and abroad, this paper actively explores the evaluation and improvement methods of the internal control, so that it will contribute to the development of our enterprises' internal control. Firstly, through doing some statistical analysis on the exposure status of listed companies in recent years, draw the conclusion that there are some problems in internal control. But exist studies have failed to guide the internal control in the actual business implementation. Secondly, summarize the evaluation and improvement method of internal control, divid it into internal control status description, internal control evaluationand and internal control improvement three steps. And take the sales process of S company for example, use the method described above to show how to implement in the business practice. Through research on the evaluation and improvement method of internal control, this paper can help enterprises to implement the relevant guidance documents in their actual system, play a catalytic role on evaluation and improvement of internal control of the enterprises.