On Enterprises' Internal Control System

Internal control is one of the important means of managing firms. Therefore ,it is the key of deepening firms' reform and setting up modern firms' system to found and improve internal control. So it is one of the focus topics to improve internal control.Firstly, this paper discusses the notion, characters, major functions and the researches on the update theories of internal control. Then, this paper introduces principles and methods of designing the internal control. After that, this paper elaborates the actual problems and causes. The last, this paper discusses my view of improving firms' internal control. On the one hand, make up standard systems with the standard of internal control and the evaluating criterion of internal control by the authority. On the other hand, improve firms' internal control by founding the improved firms' internal control system and strengthening inner audit.