The Study Of Enterprises’ Internal Control Index

The beginning of the twentieth century, accounting fraud and financial fraud happened at home and abroad caused a significant loss to the economy, make us pay attention to internal control. Led by government departments in China, we gradually establish internal control system, make our company becoming more international. Internal control build in Chinese enterprises reduce the risk of business management. However, new problems coming. Although some enterprises have established internal control,but they never followed in the day-to-day production and operating process, the internal control is only as a decoration. The requirements are gradually improved for internal control with our increasingly standardized enterprise management, the focus is not our concern whether a company established internal control, but a shift to whether effective internal control run, and that the evaluation of internal control. The article on internal control evaluation mostly remained at the level of the internal control elements, few articles is from the internal control target to achieve the degree of start relatively. Five goals to internal control as the theoretical framework to establish a scientific and reasonable evaluation index system, evaluation index to quantify the use of principal component analysis and efficacy coefficient method will eventually calculate the internal control evaluation index. The paper is compose of five parts.Chapter1, Introduction. It is the introduction of the study’s background main study’s methods and content, study’s significance, literature review.Chapter2, Basic theory. It’s about the origin,developing, present situation of internal control, elaborate the effect of internal control evaluation and the basic theory of building the system of internal control evaluation.Chapter3, Study of the system of internal control evaluation, The system of internal control evaluation is built with five objectives of internal control and follow with some principles.Chapter4, Calculates evaluation index. Calculates internal control evaluation index with principal component analysis and efficiency coefficient method.Chapter5. Empirical analysis of the internal control and policy recommendations. The surmise is that the better internal control is, the better performance is.we tests the correlation between internal control evaluation index and EVAPS with spssl6.Then,we propose suggestion according to the test results...