| In 2002, because the continuous finance cheat affairs caused by "Enron", "world communication" etc. heavily damaged the international investment market, the U.S. Congress enacted《public company accountancy's reform and investor protect bill in 2002》, and then call《2002 Sarbanes-Oxley Act》.According to this Act, the commencement date to oversea companies and small or medium scaled American companies is July 15, 2006.The core of the act is to make the finance system and internal control of the enterprise stronger through lawmaking. The《2002 Sarbanes-Oxley Act》makes the internal control of business enterprise to be the focus of the world again. In domestic, the steals" case of bank of Han Dan and the scandal of the silver huge mansion stock...etc. deeply reflect the weakness of internal control of our country's business enterprise. The main problems are as following aspects: The internal control system of the business enterprise isn't sound and not reasonable; The internal control rules are not implemented strictly. The weakness of internal control will influence the investors' confidence and the survival and development of the business enterprise. The strengthening of the internal control of business enterprise has been urgent.This paper will study the internal control theories of modem business enterprise and the present condition and the settlement of improving internal control. Through this research which analyses the cause of weakness of the internal control, we try to find the solvent of this problem. Firstly, this paper studies the relevant internal control theories on the concept, target, main factor...etc. of the business enterprise internal control. The business enterprise internal control should include all management controls and it seeps through each aspect and the whole process of the management. According to the provision of the COSO frame, the business enterprise internal control consists of five main factors which are control environment, risk valuation, controlled activities, information and communication and inspection. Secondly, this paper studies the reason of the weakness of the business enterprise's internal control in our country. This paper thinks that the cause of the weakness of business enterprise internal control consist of exterior reason and internal reason. The exterior reason is that the exterior environment of our country business enterprise is still not perfect and there are some disadvantageous factors influencing the efficiency of internal control mechanism. The internal reason is that the business enterprise personnel's character is low; the personnel's idea falls behind. The business enterprise inner part lacks the mechanism of checks and balances and communication. The function of internal audit seriously is weakening. The last, this paper puts forward the settlement to strengthen the internal control of the business enterprise: to strengthen the management of human resource, to improve the structure of business enterprise, to improve the intercourse and communication of the information, to improve the risk management of business enterprise, to strengthen the supervision of the internal control of the business enterprise. In the end, this paper refers to the case which describes JiangXi Mobile Communication Company (JXMCC) how to comply the《2002 Sarbanes-Oxley Act》and to pass an internal control audit by KPMG successfully. |
