Study On Some Problems Of Internal Control

The establishment of the perfect internal control mechanism is of great significance for improving accounting information, protecting the investors' legal rights and ensuring efficient operation of the capital marketing. With the increasing convergence of Chinese and international economy, the advanced internal control theories and practices from developed countries have been affecting our country's in the spring tide of economic globalization. However, compared to some developed countries, there is a big gap in the internal control theories and practices. At present, although our country has made remarkable achievements in study on internal control, with the development of economy and further reform in our country, there still remain some urgent problems to be solved. In light of it, on the basis of the relatively comprehensive and systematic introduction of the advanced internal control theories, this thesis deeply analyzes some problems with internal control and gives some suggestions regarding how to improve the internal control mechanism of enterprises in our country. The author hopes this thesis could have some great effect on accelerating the development of both internal control theories and practices in China.This thesis consists of five chapters. Based on outlining the research background of internal control, the first chapter presents the whole conception of the author, important views and research methods of the whole article. After briefly introducing the basic theories of internal control and risk management, the second chapter analyzes the dialectic relationship between them for laying a theoretical foundation for the following chapters. The third chapter briefly describes the foreign and domestic research review before summarizing features of internal control and enlightenment from them. With the cases in our country as the carrier, the forth chapter summarizes and analyzes some problems with internal control: the internal control environment is not very good; the awareness of risk management is not strong; the supervision mechanism is weak; the enterprises lack the initiative of the internal control information disclosure and so on. On the basis of the forth chapter, the fifth chapter gives the following suggestions for improving the internal control mechanism: improving internal control environment; strengthening risk management and the supervisor mechanism; improving internal control information disclosure and so on.