The Research On Improvement Of Internal Control System Of Enterprise Group In Our Country

The internal control in the modern enterprise groups, the product of the development of the social economy to the certain stage, is enriched and developed with the strength of the internal management and the demand of the society. The internal control is an important part for the enterprise groups management, an efficient tool to manage the enterprise groups, the enterprise groups' automatic pre-warning system and the maintenance system as well. The establishment and the improvement of internal control of the enterprise groups have been heatedly discussed in modern times. Because of the binding of the long-term plan economy, the research for the internal control in the modern enterprise groups is seldom conducted, so as to the internal control mechanism and the system. As the enforcement of the opening-up and reforming policy and the introduction of the foreign advanced management theory, it has become common to improve the management and to get benefit from the efficient management. Especially as the integration of the world economy, our enterprise groups are facing a more stern challenge, we have to meet the higher demand for the management, so it becomes vital and urgent to study the establishment of the whole internal control in the enterprise groups.Through the expounding of the development and the elements of the internal control theory, the analysis on the reason of the internal control problems which have existed in enterprise group, the paper give some further suggestions on the internal control system improvement. The Paper altogether can be divided into five chapters, the contents as follows:The first chapter is the introduction, which briefly introduces the background, the significance of topic and the present research status at home country and abroad, the overall frame and research ideas; The second chapter introduces the development and content of the internal control theory of the enterprise groups; The third chapter introduces the internal control problems which existed in enterprise groups and analyze the causes of the questions; The fourth chapter introduces how to improve the internal control system of enterprise group in our country, and gives some security measures for a number of focuses on the improvement of the system; Through the analysis of the case, the fifth chapter proves the design of the internal control system which the paper designs on the former chapter, and make some constructive proposals of the improvement of the internal control of the enterprise groups. In strong market competition today, how to enhance their own competitive abilities effectively is the question that various enterprise groups faces together. The establishment and improvement of the effective internal control is that the modem enterprise groups enhance one of their own competitive ability effective ways. This article studies internal control improvement, to seek the best suits to our country enterprise groups internal control the perfect method.