The Research On Enterprise Internal Control Evaluation

Enterprise internal control evaluation is an autonomy evaluation procedure whichpromotes broad participation of all employees in an enterprise. It can help enterprises tofully understand their internal control weaknesses and defects in construction andoperation, to take targeted measures, timely adjust and improve, in order to contributeto achieving business goals. In21st century, the financial scandals come forthcontinuously in the domestic and international capital market. The internal control ofthe company catches the attention of more and more regions and countries.Accordingly, the status of the enterprise internal control evaluation is underlined. Moreand more regions and countries have introduced regulations and laws on the evaluationof internal control to strengthen the internal control. Basic norms of internal control andsupporting guidelines of the internal control have issued in2008and2010in china,making the Chinese internal control regulations stepping forward towards theharmonization of legislation, which is a new era of regulatory harmonization. Thenorms has been clear about that companies should be responsible for the evaluation ofinternal control. It tell us that company need to regularly evaluate the f the internalcontrol itself and issue a report on internal control evaluation. Enterprises, especiallylisted companies in our country started to review the internal control work according tothe basic norms and set out to explore to establish and perfect internal control selfassessment system. But in practice, The effect of internal control evaluation is not asgood as expected because of the lack of specific rules. Therefore, in order to promoteour country enterprise internal control evaluation step by step, we should to establishand perfect the enterprise internal control evaluation system as soon as possible.This paper introduces the research on enterprise internal control evaluation and thebasic theory of internal control evaluation at first. Then the paper reviews thestandardization process of the enterprise internal control evaluation in our country. andanalyzes the current situation of enterprise internal control evaluation。Through furtheranalysis on the current situation,the paper points out that there are still some majorproblems on our enterprise internal control evaluation. Then in combination with theadvanced experience of western countries, the paper puts forward improvementSuggestions from national level and enterprise level in view of the problems.In addition, the paper points out the main reason of invalidation on internal control,is the lack of uniform standards. In combination with the advanced experience ofwestern countries, the writer will try to build an internal control evaluation system which is suitable for the reality of Chinese enterprises. Through the research mentionedabove, the writer hope to achieve the following goals:First, the writer hope that the research will promote the perfect of enterpriseinternal control theory. Second, the writer hope the research will accelerate unifiedsystem for the internal control evaluation which can help to promoting the sustainabledevelopment of the enterprise itself.