The Research On The Internal Control System And Its Construction Of The Chinese Enterprises

The internal control is the most effective and basal method in business administration. However, the research and practice on internal control in our country are getting behind, and the meaning and importance of internal control still haven't been recognized and understood by the enterprises. What's more, there are several misunderstandings for a long time. Although "The internal accounting control criterion" has been issued by Chinese government, there are still no an integrated framework of internal control. So further research is necessary on internal control.This paper begins with the investigation on internal control of Chinese enterprises, getting the status and the cause of formation about the Chinese enterprises internal control with the method of Stat. and analysis. And try to give some advises to perfect the internal control system of Chinese enterprises. And then on the basis of COSO internal control framework and the reality of Chinese Enterprises, using the theory of management, entruse-agnent and system, this paper tries to bring forward a new view on internal control. That is internal control is a system that combined with several elements in a certain style, and has its own function to realize its targets, which includes father control, management control and operation control.