Liaoning Cheng Internal Control System Research

The internal control is the result when the commercial economy develop into a certain period. It also important symbol of modem enterprise management. It develops with the development of the commercial economy. The paper is based on my career in the Liaoning Chengda Co., Ltd., I try to contact the theories about internal control home and abroad in recent years with the practice in my firm. The paper emphasize on the basic meaning, development, important method, management theory of internal control. As a very important part of business administration, internal control is not isolated. It has a closed contact with property right structure, legal person management juridical, organization form and business process. So I research it form many respects and also I come up some suggestions. I believe they will be used for reference in the future work. What I have mentioned in the paper, that ownership determines management and also determines the internal control. At present in China, some public companies are formed by the restructure of national enterprises, frankly speaking, which are not complete and still exist many contradictory and malpractice. Furthermore, the market economy has not been carried out for a long time and the internal and external relationship have not been cleared very smoothly, which have a negative effect on the internal control. So the efforts of the municipal, economy theory, and enterprises are required to handle the problem.