Research On The Internal Control In Manufacturing Enterprises

Implementation of the efficient internal control is crucial for preventing operational risks and pomoting sustainable development in manufacturing enterprises. According to the characteristics of Chinese manufacturing enterprises and numerous previous studies, we construct the internal control framework and its implementation system in Chinese manufacturing enterprises using comprehensively case analysis, inductive analysis, deductive analysis and the other research methods from the evolution and theory of internal controls. First we introduce the related theory of internal control, manufacturing enterprises and the theoretical basis of research contents. Second we analyze the internal control condition of the Chinese manufacturing enterprise and also point out the faced problems and restricted factors of internal control. We furthermore explore the framework of internal control and its implementation system in Chinese manufacturing enterprise. We focus on the internal control objectives and business elements of the internal control framework,, and put forward the implementation internal control methods of Chinese manufacturing enterprises from control environment, control mechanism and incentive and supervision mechanism. Finally, the internal control comprehensive evaluation model of manufacturing enterprise has been constructed and specific cases have been selected for model validation.