Countermeasure Research And The Present Situation Of Enterprise Internal Control

Now, the enterprise built-in control of our country is very weak , shows mainly in some following aspects: Enterprise internal control is un-sound, not reasonable; internal control execution is not tight, exist in name only. The weakness of internal control has influenced development and the survival of enterprise. Strengthen the internal control of enterprise restrict illegitimate behavior , have been urgent. This paper is for enterprise internal control present situation and countermeasure research, the measure that purpose lies in to solve through discussion and the cause analysis for that enterprise has weak internal control.This paper first carries out research for enterprise internal control related theory , discusses for the aspects such as essential factor, goal and the concept of enterprise internal control. Enterprise internal control should include all management controls, it permeates into the whole process of every aspect and management managed, internal control goal shows diversification tendency. Enterprise internal control is formed with communication and 5 supervisor essential factors by control environment, risk assessment, control campaign and information. Analyse secondly, according to the reason of the enterprise internal control weakness of our country, this paper thinks that the major reason that causes the weakness of enterprise internal control has external reason and internal reason. External reason is that the external environment of the enterprise of our country does not be still perfected , has some disadvantage effective performances that influence the mechanism of internal control; Internal reason is that enterprise people quality is low, idea is backward, the quality of professional ethics is not high; Enterprise internal lack system has machinemade weighing apparatus, internal person controls problem serious; Information communication is not smooth; The supervisor function of internal audit is weakened seriously.Finally, this paper has suggested that the countermeasure that solves the weakness of enterprise internal control is: Strengthen the personnel management of enterprise; Perfect company's administration structure; Strengthen communication and the flow of information; Strengthen the risk management of enterprise; Strengthen the supervisor of enterprise internal control.