Legal Research On The Internal Control Of Enterprise In China

Internal control is an important measure for the healthy,stable and long-term development of enterprises.The perfect internal control can ensure that enterprises can make corresponding measures in time when facing various difficulties.The classic motto of historian Toynbee is "the decline of a nation or even a nation starts from the inside,but the external force is the last blow to its decline." The existence and death of the country needs a perfect legal system to give norms,which can not be separated from all kinds of legal policies.The survival of the enterprise also needs a sound internal control system to be standardized,without a complete set of internal control systems.The internal control is introduced in China's "company law" and other relevant laws after a series of another business management initiatives,has made an important role in promoting the development of China's enterprises,known as a new round of reform of enterprise system is of great significance.However,compared with some developed countries,our country has begun to pay attention to the internal control and the relatively late,some relevant policies are not perfect,therefore,in the process of its implementation,often by some obstacles,there will be some problems.The perfect internal control system needs not only the formulation of enterprises according to their own reality,but also the standardization,guidance and restriction of the state at the legislative level,otherwise,it is difficult to promote and execute.The existing imperfect internal control legal system in our country hinders the implementation of the internal control system of our enterprises.In order to continuously improve the existing legal system of internal control of enterprises in our country,to achieve the goal of institutional innovation and enhance the competitiveness of enterprises.This paper discusses the contents of internal control in detail in the following aspects,so as to play a role in the establishment and improvement of China's internal control legal system:The introduction mainly introduces the topic of this paper and the relevant background information as well as the focus of this study and the innovation of the views presented in this paper.The first part introduces the survey of the internal control of the enterprise.The second part introduces the current situation and problems of the internal control of enterprises in our country.The third part interprets the Sarbanes act of the United States and analyzes its legal reference to the internal control of Chinese enterprises.The fourth part introduces the suggestions for the improvement of the legal system of internal control of enterprises in China.