Research On The Building Of Internal Control System In Modern Enterprises

As we all know, the survival and development of enterprises are determined by the kinds of factors of external environment and internal controls. Therefore, it is very important that fully understands the changes in the environment and coordinates their production and business activities timely, strengthens internal control and optimizes the construction of the environment. Internal control, as a managerial activity, is that enterprise managers establish series of rules and regulations, controlling means and procedures in enterprise in order to realize a specific goal. Internal control, which is the generic terms of all kinds of management control forms, has been an important part of the modern enterprise management. In general, the bigger of the enterprise, the stricter of request of the internal controls. Many of management control experiences prove that who owns the internal control, who will be the winner. Strengthen the internal control environment, can help improve enterprises operational efficiency and effectiveness, ensure the accuracy and reliability of various kinds of information, protect the enterprises running according to law and promote the market economy to develop. With the fast development of the globalization, information and technology innovation, the market barrier has been broken, so the enterprises must strengthen the internal control and keep ventures away, only do that, can keep enterprises having a continued develop and success in the domestic and international drastic market competition. Now, many counties have adopted the American internal controls, which are the earliest and more and more perfect. In China, with the reform and open more and more profound, many enterprises have had the internal controls. From more than ten years repacking and operation, we can see that the external environment of the enterprise has been improved, but the internal control system is lack and weak, which is more and more marked. Drawing lessons from American experience, complete the internal controls in order to realize the goal of the enterprise, we must do the following work:firstly, have the workers especially the managers to enhance the recognizing of internal controls. Secondly, establish and complete the business management structure. Thirdly, strengthen the risk recognizing, establish the effective information system and improve the audit supervision.