Research On Value-Create Oriented Internal Control System Of Our Country

China's internal control system that is far behind the western countries'has experienced several decades of development in our country, from the initial internal accounting controls, gradually formed a set of enterprise management system which matches the countries'reality well. In the course of learning western countries'internal control construction system, varies types of internal control system appeared according to different orientations, such as financial report-oriented and risk-control oriented types, or both. While recognizing the merits of the past, experts have gradually found the defects of the framework of the two above and the limitations when they are in the modern business environment. The optimization of the design and implementation for the internal control system brings benefits, therefore, the choice of which kind of the direction the internal control system guiding China's enterprise management is a practical issues. If not promptly resolved, the internal control system will affect the construction and improvement, also will ultimately affect the management of a listed company managers'act.The building of the system needs the support of the theory; the system needs to be practiced. This paper was based on modern business theory, management control theory and the theory of the value chain, from the perspective of capital market demand and enterprises needs to analyze China's internal control system reform, with full guidance from the past, gave abundant researches on the framework and the structure of the new value-create oriented internal control. Then analyzed it's relevance to the financial reporting guidance internal control system and the risk-control-oriented one. It focuses on the concept of value-added in the value chain, emphasized the great impact on the corporate behaviors. In this way, value-create oriented internal control system was put forward. Further, in considering corporate behavior basses, with the objection of inducting China's existing internal control system into value oriented way, we gave some recommendations, particularly for the business autonomous acts, such as the internal control sub-sector development, listed company information's promotion of voluntary disclosure.