The Research Of The Problem And The Countermeasures Of The Internal Control Of The Enterprises In Our Country

Constituting and perfecting the internal control of an enterprise has become a focus in the accounting field. Because of the establishment of the modern enterprise system and the development of the marketing economy, the enterprise of which the managers were separated from the owners has become the principal part in the economy circulation. The owners need to build the effective internal control to protect the assets, insure the managers managing the company with their whole heart. On the other hand, the managers also need a nice internal control system because they must carry out the company's policy and realize the management aims to reduce the possibility that they would be fired at any moment. The internal control system will play a major role in promoting the management level, improving the quality of the accounting information and strengthening the corporate governance.The normative approach and the positive approach were used synthetically in this thesis. A lot of knowledge about economics, management, accounting, and auditing also will be found in this article. Generally, the paper reviews the history of the internal control, analyses the reasons of the weekly internal control, and advances a set of measures combined with the overseas advanced experiences and the reality of China to solve the problem of the internal control in our country.