Study On Establishment Of System Of Internal Control Standards Suitable For Chinese Enterprises

In recent years China's theoretical and practical circles focus on internal control in the role of enterprises more and more, related research has been increasing. At the same time, enterprises and investors pay more attention to internal- control. However, our concept of the existing internal control standards also stopped at the internal control structure stage, unable to meet the needs of internal control and expectations from enterprises and investors, so to establish a standard system of internal control suitable for Chinese enterprises is imperative.There are three issues to be resolved: 1, China needs to establish a system of internal control standards system, doesn't it? 2, The basis of establishment of this standard system; 3, How to establish this standard system.The first chapter is devoted to the background and purpose of topics, ideas and research methods, the paper's innovation and introduction to China and the United States system of internal control standards of practice development process, then the system of internal control standards theoretical study were reviewed. Chapter II, at first, the study defined the definition of system of internal control standards, internal control, internal control institution. Then the study analyze the economics nature of the system of internal controls and the needs of business stakeholders on internal controls, and research the need to establish China's system of internal control standards enterprises. Chapter III study problems of China's enterprises on the establishment of system of internal control standards based through the analysis and evaluation of the existing internal control standards, and the environment of the Chinese enterprises' internal control. This part in the study has enabled us to learn from advanced foreign experience. At the same time, we can see clearly the situation of Chinese enterprises, and not copy from the foreign. It could backfire, and hinder the development of enterprises if we use the perfect system of internal control standards of foreign countries for Chinese enterprises, because their environment and the stages of development are different. Chapter IV studied the issues that building of Chinese system of internal control standards need to focus on. These issues include: the standard system of internal control target location, content and scope, setup mode, evaluation norms. In order to make this standard system suitable for Chinese enterprises, the study is built on the basis of Chapter III of the above.