Study On Interior Control System Of Chinese Enterprise

Recently, the national economic had been developed in China. However, the new and old systems in the conversion process, some enterprises in the internal control weaknesses, the corresponding norms and internal control system and can not be effectively implemented, China's economic activities which have emerged in economic fraud, providing false information and concealing material facts, lawlessness and In the business activities of enterprises in disregard of risk, and some other issues with broad representation. And the emergence of these problems with China's internal control system is closely related to the missing. These problems arising from China's theory and practice of the profession of growing concern. In view of this, this paper in the internal control review of relevant theories of China's enterprises and the status of internal control and inspection problems on the basis of the analysis of the causes, to take into account, as an example of the internal control system of enterprises launched a perfect study. This study of China's enterprises to solve practical problems faced by, grasp the development trend of the future, keep pace with the trend of the times of great theoretical and practical significance.In particular, this paper, the main contents include:First of all, from "internal control", "internal control of the evolutionary process" and "internal control of the principle of" three, described the internal control of the theoretical basis. The chapter on the enterprise in the concept of internal control, recalled the "internal restraints, the internal control system, the internal control structure, the overall internal control framework, a comprehensive risk management," the five stages of development. And from "control theory, principal-agent theory, game theory" three angles, the internal control of the principle.Then, from "China's enterprises development of the internal control", "China's internal control the causes of the problem of" two perspectives on China's enterprises and the status of internal control causes were analyzed. In this chapter, pointed out China's enterprises the status of internal control: Internal control environment is not satisfactory, risk management mechanism is not complete, information miscommunication within the organization, internal audit and oversight bodies did not sound enough and independence. And thus of our internal control the causes of the problem: The inherent limitations of internal controls, internal controls did not receive attention, the dual control of the main contradictions, the weakening of various oversight mechanisms, corporate culture and internal quality control and the implementation of the internal control requirements, such as lack of coordination. After the text as the basic of empirical research.Finally, from " Ji Hua Company the status of internal control" ," Ji Hua Company internal control system and improve the design should pay attention to the problem",and "based on dollars, the company's internal control systems improve the empirical analysis" of three parts, of dollars more in-depth, the company's internal control system to improve the empirical research. That of the internal control system, the improvement of the basic principles that should be followed. And address of the company internal control system, the existence of the problem, put forward in the procurement and payment links, sales and receivables business links and money on improvements.