Research On The Improvement Stage Of Enterprise Internal Control Based On Evolutionary Game Theory

The importance of internal control in the economic management of an enterprise has become increasingly prominent today.The research on internal control has become a hot and important point in current theoretical and practical work.Although the theory and practice of internal control have been continuously improved and enriched in the long-term development,the theoretical basis for the internal control system has remained so weak that the theoretical research and practice of internal control have always been in a state of chaos.Internal control theory is the summary and generalization of internal control practices.However,the internal control theory should be higher than the internal control practice,and more should have the foresight and prospect of the future development direction.Today,the development of internal control theory needs to analyze the problem of continuous improvement of internal control from a dynamic perspective.In view of this,this paper analyzes the process of continuous improvement of internal control system with the help of evolutionary game theory,and concludes that in the process of evolutionary game,the equilibrium strategy of both parties in the game depends more on the balance of power and the final formation of equilibrium strategy Biased towards the relative power of the game side.Based on the evolutionary game of internal control system improvement,this paper further analyzes the types and phases of the improvement of internal control system in accordance with the idea ofimproving new income and keeping the cost of the old system too large.In terms of the types of improvement,the types of improvement in internal control are the internal control system for external improvement of enterprises,the internal improvement of internal control system and the improvement of internal control system implemented by both outsiders and insiders.From the perspective of improvement,we can explore the improvement track of internal control from the perspective of "stage of heuristic internal control→ stage of spontaneous internal control→ stage of consciously internal control",and then proceed to the stage of continuous improvement of the internal control system of the enterprise analysis.Combined with K company case analysis also pointed out that the company’s internal control system improvements also exist in the above stages of evolution.In the initial period of Policy-oriented,Company K belongs to the stage of other disciplines and the period of perfection of question-oriented belongs to the stage of spontaneous and the period of strategic orientation belongs to the stage of conscientiousness.Based on theoretical analysis and case analysis,the paper summarizes the characteristics of each stage according to the five elements of COSO.At the end,some suggestions are given.The analysis is mainly from outsiders and insiders.In a word,in the continuous improvement of the internal control system of the enterprise,some mandatory rules and regulations need to be put forward in conjunction with the national policy.The constraints and guidance of the industry associations also require the enterprise to proceed from its own development needs.Reasonable and appropriate incentive mechanism should be paid attention to.Besides,set up a punishment mechanism to strengthen employee training.At last,improve the relevant systems of matching strategies in a timely manner.