Our Internal Control Problems

On June 28,2008, Ministry of Finance, China Securities Regulatory Commission, Administration of Audit, the China Banking Regulatory Commission, The Insurance Regulatory Commission promulgated, The Basic Rules Of Internal Control In Enterprises. The standard that the internal control is by the board of directors, supervisors, managers enterprise and staff to achieve the implementation and control the process of target of internal control, reasonable assurance goal is legal compliance, enterprise management, financial report and asset security information related to improve management efficiency, real full effect, promote enterprise and development strategy. The enterprise from the reality, according to the enterprise management system requirements, establish the self-restraint, the adjustment, self assessment of the internal control system is to improve the level of management, but also the ability to effectively improve enterprise risk, market competitiveness and sustainable development. This paper firstly introduces the background, research methods, the purpose and significance, both at home and abroad in the internal control field of research achievements and future research. The second part from the definition of internal control, this paper expounds the connotation and extension of the internal control, and introduces the development history, the internal control elements, purpose, basic content and control methods, this paper reveals the internal control is a dynamic enterprise participation in management process, it is the process of the production and operation of enterprises. The third part through the survey data analysis, our country enterprise internal control, the existing problems and its reasons are analyzed. The fourth part is in the third part is introduced on the basis of enterprises to strengthen internal control measures that should be adopted. The paper finally to unit, HTA Co., LTD of internal control as a case, the reform of its reform background, from before the reform, the reform, the reform of the effect after steps etc are discussed, and combining with actual construction and implementation of internal control.