Investigation On Internal Control Of The Enterprises

Along with the establishment and improvement of our socialism marketing economy, the economic environment which faced by the enterprises of our country is becoming more complicated. The pressure for the enterprises' survival becomes more and more demanding after China entry WTO. The topic is on how to increase the popular enterprises' competitive edge by theory researchers.Establishment and improvement of internal control for the enterprises is the important part of improving enterprises' management and increasing enterprises' competitive ability. On the basis of summarizing internal control theory, this essay analyzes the existing problems and the causes which led to the problems of internal control of the enterprises.The essay consists of the following six parts:In chaper 1, the background, methods will be introduced.In chaper 2, provides a simple description of internal control. It starts from basic internal control concepts and describes in terms of characteristics, objectives and main contents of internal control.In chaper 3, it makes some extension on internal control contents.In chaper 4, analysis of the existing problems and the causes which caused the problems of internal control of the enterprises, summarizes the problems of internal control of the enterprises such as understanding issue, incomplete control system and invalid control.In chaper 5, provides some advices about the improvement of internal control, which are (1) building complete and scientific internal control system for imposing full control on the whole enterprise; (2) building and improving the internal control supervision and feedback system for the forwarding development of internal control system; (3) implementation of self-evaluation system of internal control.Chapter 6 describes through examples how to improve the internal control system.