Internal Control Of Enterprises And Its Application

In the 1980s, a series of false- finance cases erupted in England and US , AnRan, ShiTong and other big companies went bankrupt one after another, And even world-class accountant business Andaxin which has a history of more than 90 years also retreated from the audit market. Similar events emerged in endlessly in our country.How to maintain property security and guard management risk has become a problem which the enterprise benefit partners should affront first. The research into internal control of enterprises has become a focal which numerous people pay attention to. There are important practical significances to profit from international advanced theories and experience about the internal control positively for reducing the disparity and enhancing actual management levels and the market competition strength of our Chinese enterprises.The article unifies the theoretical analysis and the demonstration analysis, and unifies the qualitative analysis and the quantitative analysis, then it takes the Fu Kang Group for example and elaborates the enterprise internal control theory and its the practical application. There are two parts: the theory part and the cases part. In the theory part, the concept evolvement, content, principle of design, and appraisal of system of internal control are presented. Then according to the actual situation of the Fu Kang Group ,it introduces the practical application of the enterprise internal control theory in detail, namely, it presents practical application of enterprise internal control theory in such aspects as the enterprise internal control system, the enterprise achievement inspection, the enterprise encourage system, the enterprise SAP management system , the enterprise management accounting control and positive roles...