Research On Provincial(Yunnan’s) Ministry Of Finance’s Supervise About The Implementation Of Basic Rules For Enterprise Internal Control

Entering the 21st century,large company accounting scandal appear frequently.The American Enron,WorldCom scandal caused the stock market crashes and made investors on the U.S. economy lost heart.In our country, YinAnXia events,ZhengBaiWen events financial scandals followed.A chain of events promoting international accounting circles on the enterprise internal control’s extensive concern,while countries also have issued measures to strengthen the supervision of the enterprise internal control.In recent years,along with the further development of market economy and the enterprise marketable enhancement in China, the effective internal control is increasingly becoming the key that to cope with the crisis and maintain enterprise stable development. In 2008,the ministry of finance,the auditing,the banking regulatory commission,the securities,and the circ wait five departments jointly issued the enterprise internal control basic norms, "and 2009 again released the enterprise internal control supporting guidelines, which boost the China’s enterprise internal control development to a climax.Based on laws and regulations and the literature review,the interference of the government in the enterprise internal control implementation regulation provides a strong theoretical, practical and legal basis.From analyzing the nature of government,features and functions,starting public accountability theory considers that the government organization will fulfill our social public affairs management functions.And for internal control of regulatory just fits government to fulfill its function needs. Nowadays,even in the United States,Japan,South Korea such market economy highly developed capitalist countries, governments have also increasingly involved in enterprise internal control management, and plays a more and more important role.Under specific conditions in China,the government department of enterprise internal control regulations,formulate and implement supervision is necessary also be must.Papers from the government departments functions to analysis, stressing the finance department in enterprise implementing internal control regulatory function and role. Financial departments as promote national economy development important departments, but also as the enterprise accounting and accounting supervision in function department to the basic norms in the implementation of internal control play a major role and will continue to straighten out the communication, coordination with other several supervision department, the relationship between the universities, scientific research institution of play teachers, training advantage, through the law, administrative, economy and technology means, for the enterprise internal control basic norms long-term, powerful, science of the implementation make their efforts and contributions.This paper analyzes within several domestic internal control implementation of the representative of Yunnan province, for example, introduces it in the internal control of the implementation of the finance department has made great effort: select pilot enterprises, strengthen the accounting and auditing personnel training, etc. According to the economic development of the yunnan in financial department of social status and characteristics of the work, and puts forward the provincial finance department in the next internal control during the process of implementing supervision for reference on the proposal.