Design Of Corporate Internal Control

With the development of economy, the problems of management are becoming more and more in Chinese enterprises. Corruption of leaders, loss of state-owned assets and distortion of accounting information are all concerned with the malfunction of internal control. So we must enhance corporate internal control.The theory of internal control integrated framework has accepted by most of people in 1990's, and now this theory has new development in overseas. But in our country, people of academic fields begin to accept this theory recently, and people of practical fields still accept the internal control. Moreover there isn't a generally acknowledged academic frame in China. At the same time, most of people research the theory of internal control with view of audit, not with view of administration.So the paper chose to research design of the corporate internal control with view of administration. Firstly, it reviewed the development of internal control, and concluded five characters about internal control: universality, standard, essentiality, risk, and dynamic. Then it researched the basement of internal control theory and established the theoretic base system. Secondly, it surveyed the corporate internal control by questionnaire, and found the differences and deficits about the theory and practice of internal control. Thirdly, it discussed how to design the internal control, including general design and particular design. In general design, it constructed a dynamic and cyclic system of internal control including two parts, namely, design and execution system and quality evaluation system. In particular design, it stated how to design the internal control of the sales and gathering cycle. In the end, it concisely discussed the related content of quality evaluation system of internal control.