Research On The Essence Of Internal Control In Enterprise And Model Construct

The enterprise is a kind of complex adaptive system from the system perspective. The environmental adaptability and components'effective control is the basic requirements for the orderly development and stable operation of enterprise system. The enterprise needs construct and perfect self-control system to adapt the complex environment, improves management ability and realizes object for its open structure. As a basic measure to protect the effective operation of enterprise, internal control is a management tools which can not be ignored in the modern enterprise, more and more attention by the people.The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness. Until went in to the stage of integrated framework of internal control, only the theoretical research into a maturity period. The latest research findings consider the internal control as a process of the enterprise risk management, and It is implemented by directorate, manager and staff together. Apply in strategic planning and run through the management activities of enterprise achieves strategic objectives,also attempts to identify potential issues which influence objective realization likely and cope with risks to make it in the risk tolerance of agents. From an overall perspective, the traditional theory of internal controls has not adapt to the new economic environment, can not consider the issue from the perspective of the overall enterprise systems and less concerned about the impact of corporate unique ability of adapt and study, management structure and staff consciousness of values to enhance the management control capability; Ignore the knowledge-based economy under the condition of the control of knowledge resources.Increasing the size of the business, the environment in which more complex than ever before. However, this does not change the nature of the internal control in the enterprise and the enormous role, but urge people to research internal controls from different perspective. In addition, in recent years because of poor internal controls led to the many well-known large companies'executives of fraud, financial fraud and other adverse events seen, making people more concerned about theoretical study and practical exploration of internal controls. Many international and domestic academic organizations, experts and scholars to study internal controls can be said to be fruitful, but in a systematic perspective on the internal control literature are rare. From the perspective of the scientific system of the enterprise as a complex adaptive system,research the nature of its internal controls and constructed the internal control system model under the basic model of control theory. Hope that through the nature of the internal control system research and model building for China's internal controls theoretical study and practice of providing useful ideas.