Built By The Internal Control System

At domestic and foreign countries,quantities of famous big companies leads to the share price steep fall because of accountant scandal,the fake law case of accountant becomes people's focal point.In the process of the self-examination to these domestic and foreign cases,the theory boundary and reality are concentrated to the enterprise internal control system,and realize that the defection,invalidation of the enterprise internal control system is one of the key factors causing above-mentioned law case to happen.Analyzing the problems,building scientific system of internal control,is the successful necessity approach to improve the modern enterprise system,realizes our country enterprise reforming.The research of internal control starts from 1930's at abroad,it has experienced the four stages,restraining inward,internal control rules, control structure and the integrate of internal control,and has been a systematic COSO frame.Our country carries out the later stage internal control rules starting from 1990's,the definition and content of internal control have changed many times,relevant provisions of laws and regulations are found in a number of documents,but has not yet made a similar COSO report which was widely recognized as the internal control standard system.Currently in China,theory and practice community awareness of internal controls has not been fully and promptly update. Many people lack understanding of the internal control,they think internal control is the piles of manuals,documents and systems;some enterprises think internal control as internal cost control,internal security and control of assets,China's existing system of internal control systems focus only on the preparation of the text links,seriously neglected how to implement the system,judgment and the status of implementation of the reporting system, the error correction system,and other aspects of the implementation.These one-sided understanding,not only for the related internal control theory in-depth research is a big obstacle to establishing and strengthening enterprises in China's internal control,understanding and the practical solution to the current problem can not play a very good norms and guiding role.Therefore,this article on corporate internal control problems and the measures to improve the attempt to do a study and explorationThis paper first on the development of the theory of internal control process for the review set forth the current situation on internal control at home and abroad.Learn from advanced international internal control mode-COSO report on the overall framework of the internal control system elements,analyze problems and causes by the control environment,risk assessment,information and communication,control and oversight activities such as aspects of the current system of internal control;Then on a company's internal control ease analysis,analyze of its internal controls in the existing problems and improve measures;at last Construction of China's enterprises to the internal control system(system of procedures, methods,systems,Evaluation System)measures are proposed.