Research On The Main Body Localization Of Our Country Enterprise

The 404 provision, one of the sox bills printed in 2002, regulated that: the management should undertake the duty to set up and maintain a proper internal control structure; listed must provide the internal control report and evaluation report in annual report; managements and CPAs need to evaluate enterprise's internal control system; CPAs also need to inspect and show their opinions on the evaluating process and internal control system. Compare to the Western developed country; a gap exists in theory or practice research on the internal control. In our country, studies only use the new mathematics method to improve to the overseas thing, also too emphasize the internal control system and structure to establish an internal control assessment system. From the practice side, internal control means to internal accounting control, just consists of the rules and regulations, which has not established the l assessment and standards. If we clear about the localization of staffs, managements, and the board the problems on internal control can be solved.This article contains six chapters. The first chapter introduces the reasons why choose this topic, summarize the research on internal control both in domestic and foreign, and propose that the no difference between duty and responsibility and on comprehensive of internal control are the main failure factors in our country, then indicate that internal controls in our country must have own characteristics. The second chapter recommends several theories which are the premise of internal control. The third chapter mainly introduces the content and the influence of SOX bills and the 404 provision. The fourth chapter introduces the internal control laws and regulations in our country and the main body localization in US internal control system, and then analysis the phenomenon on internal control system main body outflow in our country. In fifth chapter, Chinese characteristic internal control system was built based on the SOX 404 provision. First we analyzes the demands for the 404 provision in our market, introduces the pattern of internal control, and then attempts to establish the complete effective internal control system from the enterprise governs, the supervisory control as well as the job control .The last chapter puts forward proposals regarding internal control system construction to solute the outflow question on internal control main body under the Chinese characteristic environment.