The Discussion Of Perfecting Enterprise Internal Control

The internal control is the enterprise to strengthen internal management and external meet the needs of society and gradually emerged and developed self-examination, self adjustment and self restriction system, is the inevitable result of social development.Internal control can guarantee the effective operation and management, provide reliable financial statements and other information, protect the security of the enterprise property is complete, ensure the relevant policy, laws and regulations to implement, realize enterprise whole target.In recent years, our country economy has make a spurt of progress of development, but more and more internal control lose control to join WTO Chinese enterprises are facing more and more pressure of competition.First, China has not yet been established a sound operational system of internal control, the people in the misconception, causes the enterprise information is communicated not free, enterprise risk control is ineffective. Secondly, because the enterprise transformation in the environment of internal control is not perfect and internal control itself has certain limitations, enterprise supervision and enforcement, cannot effectively play the role of internal audit, internal control information disclosure is insufficient.In the face of internal control problems, how to perfect the internal control, handle good internal control and corporate governance, corporate management, internal audit and information disclosure and other aspects of the relationship, has become an important research topic.June28,2008, Ministry of finance, Securities Regulatory Commission, the Audit Commission, the China Banking Regulatory Commission, Insurance Regulatory Commission jointly issued the" basic standard for enterprise internal control"." Standard" point out, internal control is a corporate board of directors, board of supervisors, managers and staff to carry out, to realize the control target process, the objective of internal control is the reasonable guarantee enterprise management legal compliance, security of assets, the financial report and the related information is true and complete, improve management efficiency and effectiveness, promote enterprise to realize the development strategy.Enterprises from reality, according to the enterprise management system requirements, build ego tie, ego adjustment, self evaluation of the internal control system, both to improve the management level requirements, but also effectively improve the enterprise risk prevention capacity, market competitiveness and achieve the sustainable development of guarantee.This article altogether divides into5chapters, as follows:The first part is the introduction, which introduces the research background, research significance, research status at home and abroad and the development of internal control this paper studies the evolution process and the possible innovation. The second part is the theory part, for the back to the internal control evaluation and analysis provides the theoretical basis, separately from the internal control definition, elements, target, principle, content and principles. The third part is the main part of this article, first introduced the cash enterprise internal control deficiencies: management lack of understanding, not through the chapter and unsystematic phenomenon is relatively outstanding; internal control system lacks scientific sex and coherence, difficult to play its due effect; internal control system implementation and supervision, inspection adverse, assessment, rewards and punishment is not enough; capital market growth is not perfect, the lack of acceptance for the internal control information; investor risk awareness of the importance of internal control, the lack of cognition; internal lack of checks and balances mechanism, lack of control of management system.Then through Zhengbaiwen and oil in the example of the enterprise internal control problems are analyzed.The fourth part is based on the third part carries on the elaboration, first analyzes the enterprise internal control the necessity of improvement, then according to the enterprise internal control existence question reason put forward some relevant measures.The fifth part is the conclusion, mainly introduced the research content and the limitations of this study, for the follow-up studies have provided a train of thought.