Research On The Application Of Internal Control

April 26, 2010, the Ministry of Finance, Securities and Futures Commission, the Audit Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission jointly issued by five departments "with enterprise internal control Set of guidelines "to prevent business risk and management risk. The release of supporting guidelines, including its "internal control System Application Guide "," Evaluation of Internal Control Guidelines "," Internal Control Audit Guidelines "and a total of 18, together with the 2008 Published on June 28 the "basic norms of internal control", together constitute the standard system of internal control in China. The SFC will The construction of the internal control of listed companies included in the daily regulation of listed companies; SASAC requires the central enterprises to implement Aspects of internal control practices set a good example; the Audit Commission will strengthen auditing and supervision of internal control Pishendanwei. In order to ensure business A smooth implementation of the standard system of internal control, the five departments to develop the implementation schedule: Since January 1, 2011 onwards both inside and outside of the first Implementation of listed companies; since January 1, 2012 be expanded to the Shanghai Stock Exchange, Shenzhen Stock Exchange Main Board listed company Enforcement Division; On this basis, the GEM board of listed companies and choose the small effect; the same time, to encourage non-listed medium-sized enterprises in advance Implementation. Since then, the internal control of companies has been unprecedented attention to the improvement of the theoretical circle of the internal control unprecedented enthusiasm High. However, it is undeniable that many of the satisfactory level of internal control is far less than theoretical requirements, capital market fraud Cases are still emerging. This article is in this context, application status for internal control and problems of research, trial Failure of internal control plans to identify underlying causes and try to propose a solution, so that better internal control theory to guide practice, to promote the overall level of China's enterprises to enhance internal control, ultimately improve our core competitiveness and risk resistance to Force, make it more comfortably cope with various challenges.This paper reviewed the historical development of internal control theory starting analysis of the reasons for weak internal controls, which the following factors Result of application of internal control problems: first, there is a deviation of internal control theory, for practical role in promoting More limited; second remaining in the absence of government regulatory standards, the current contents of the internal control principle specification more, not operational Strong; the third is their own reasons, the manager behind the concept of internal controls, corporate governance structure is not perfect, imperfect The internal control system and other issues have become obstacles to the application of internal controls. Through the above analysis, this theoretical study, laws and regulations established Design and improve their own to solve the three proposed internal control problems of countermeasures. Finally, the A Company for the blue the case analysis, the practice of internal control solution for specific problems.