Research On The Internal Control Effectiveness Eveluation And Improvement Of H Enterprises

Abstract:After entering the21st century, for the financial crisis and constant corporate scandals happening recently, it has made governments, enterprises and related organizations recognize that it is far enough to only have mature internal control. It is much more important and urgent to strengthen the efficiency of enterprise internal control with the purpose of guaranteeing effective implementation of enterprise internal control. Effectiveness evaluation of internal control is beneficial to help the enterprise to find and correct problems, strengthen internal management and improve the enterprise competitiveness.First of all, this paper has made corresponding introductions of related theories including the principle-agent theory, control theory, system theory and COSO internal frame theory. It has taken literature research method, interview method, questionnaire design and analysis as the research methods of this paper. Secondly, targeted at the specific situations of H enterprise internal control, it has put forward the construction principle of effectiveness evaluation system of H enterprise internal control, including feasibility principle, system principle, he cost benefits principle, materiality principle and flexibility principle. It has studied the specific contents of H enterprise internal control system. On the basis of internal control environment, internal control activity, internal supervision activity, information and communication, risk evaluation activity, long-term and short-term debt paying ability of enterprise and assets operation ability, it has designed the effectiveness evaluation system of H enterprise internal control. Thirdly, it has collected data of H enterprise internal control effectiveness and made evaluation and analysis of H enterprise internal control effectiveness through the evaluation system of internal control effectiveness. As results show, H enterprise internal control system has been basically implemented and employees of most businesses and posts can operate regularly. Although there are many shortages in the enterprise’s internal control, they are still within the scope of regulation and control. Finally, this paper has analyzed related problems of H enterprise internal control and put forward corresponding solutions and detailed implementation strategies.