Research On Internal Control Of Ether Electronics Group Under COSO Model

Along with the development of economic globalization, enterprise's competition is getting more and more intense. In order to strengthen the international competitive Power of our country's enterprises, enterprises must strengthen the construction of their internal control system, and make it move closer to international standards on the basis of establishing a modem enterprise system. Some famous foreign companies bankrupt because of problems in internal control system in recent years, and it causes the global interest and attention the problems in the internal control system.Under such background, the famous COSO committee in American issued the COSO report based on in 1992. Then on this basis, in 2004, the COSO absorbed and studied the research results of risk management and issued a new report that is Enterprise Risk Management Frame work. This article reviewed the development press of internal control first, and analyzed the internal control from the cybernetics, the modem management science as well as the COSO internal control theory, then discussed the overseas four stages of the internal control theory which include Internal containing stage, Internal control rules stage, Internal control structure stage and Internal control integrated frame work stage. At the same time, this article carried on the analysis of the domestic internal control theory. After elaborated COSO internal control theory, this article took the Beijing Ether Electronics Group Co., Ltd as the case:it introduced the present situation as well as the existence questions of the Beijing Ether Electronics Group Co., Ltd in internal control area. On this basis, we constructed the five essential factors of the Beijing Ether Electronics Group Co., Ltd's internal control system according to the COSO frame, and studied the key points in the implementation of the Beijing Ether Electronics Group Co., Ltd internal control, and then put forward suggestions about how to perfect the internal control performance appraisal and evaluation mechanism.