Study On Internal Control Problem Of Chinese Enterprise Group

In recent years, along with the rapid growth of the economy, from the central to provinces and cities, sprung up a large number of economic benefits and the overall strength of the state-owned enterprise groups, the higher the enterprise group is not only the national economic development, and the main force in scale, efficiency and social effect on all holds an important position. In 2002 the United States "the Sarbanes Oxley act" enacted, western countries enterprise especially a listed company internal control the climax of the construction, especially in the global financial crisis happened, people are more and more aware that perfect internal control and enhancing risk management is the enterprise for the healthy development of the necessary condition. China's state-owned enterprise group because of rapid development, have realized that to strengthen internal management, establish and perfect the internal control of important significance. At the same time, the state-owned enterprise group is also due to internal control problems, leading to the enterprise corruption case involving the bushes, state-owned assets erosion, enterprise development have been affected, therefore, this paper, from the internal control relevant theory, analyzes the state-owned enterprise group's internal control of the development status and existing problems of enterprise group with YT corruption case involving, for example, the paper probes into the state-owned enterprise group's internal control existing problems. Finally, combined with a mature western of internal control theory, as well as our country in recent years in the internal control construction has worked out the legal laws and regulations, has put forward some corresponding countermeasures and measures, the purpose is the hope that more enterprise can draw lessons, and further set up and perfect the effective internal control, perfect the enterprise management structure and balance mechanism to promote enterprise's stability and sustainable development.