Research On Internal Control Of Private Enterprise In Our Country

With the rapid development of the economy of our country, the development of privateenterprises is also quick, and private enterprises are playing more and more vital role in thenational economy. But in the market economy with keen competition, a lot of privateenterprises close down, the main reason is disappearance or invalidity of the internal control.So how to build the internal control system of private enterprises in our country becomes animportant subject, and it will certainly play an important role to the further development ofprivate enterprises of our country too.This article describes the present situation, the characteristic, the status and the functionof our country private enterprises. It has analyzed the existence questions of private enterprisein our country, mainly launches the analysis in three respects of the internal control, thegovernment structure and the management. Tracing the cause, private enterprises lack theequal market competition environment according to the outside, seeing from inside the privateenterprises have no effective, practical and supervised internal control system. So for carryingout national policy well, establishing modernized system of the private enterprises, protectingthe property of private enterprises be security and integrity, guaranteeing the accuracy andtimelines of accounting materials, and enhancing the management efficiency of enterprises,we must establish and perfect the internal control system of private enterprise.Considering from the element, and combining the characteristic of private enterprises,this article designs suitable internal control system for private enterprise in our country. Theinternal control frame includes seven elements, they are the control environment, theenterprise culture, the risk assessment, the control activity, the information and thecommunication, the monitoring, and the inspirity and restrict mechanism. The seven elementsconnect each other, and improve each other, compose the complete internal control system ofour private enterprises together.