High-tech Enterprise Internal Control Established And Perfected

Nowadays, the knowledge economy has arrived. The environment which affects the business of the enterprise becomes more and more complex and unstable day by day. The market competition is becoming intense day by day. Most of all the enterprises are focus on how to strengthen the competition and enhance the economic efficiency of the enterprise. The internal control system has provided a powerful guarantee for the enterprise. The high tech enterprise is the direct product of the knowledge economy. Nowadays in the environment of knowledge economy, strengthening the internal control system in the high tech enterprise can help the high tech enterprise survival and development, enhances the competitive ability, and also is the important foundation on which the high tech enterprise succeeds. In the view of management this article had proposed some suggestion and measure in the aspect of the environment of culture, system and so on in order to establish the internal control system and make it perfect in high tech enterprise. This article is divided into five parts:The first part is the introduction: this article research background, as well as research mentality and method.The second part is the theory fundament of the article. First introduce the internal control theory development, and then separately introduce the agent theory, corporate govern theory as well as the management theory. And introduce the relation between these theories and the internal control theory, and its function to high tech enterprise's instruction.The third part analyzes the present situation of internal control in the high tech enterprise: the character of the high tech enterprise as well as internal control characteristic of the high tech enterprise. Finally summarize the deficiency which in the high tech enterprise internal control exists.The fourth part proposes the high tech enterprise internal control adjustment method. First is the goal of its internal control, and then from its goal propose totally method for the high tech enterprise internal control.The fifth part is concrete design for the high tech enterprise internal control system: Separately from the enterprise culture angle, system environment of company-- the structure of corporate governance, the degree of centre or distribute of the right, the information system, the promoting mechanism as well as accountant control, from these six aspects to put forward the concrete proposal to its internal control consummation.