Research On Improving Authorization Examining And Approving System

With the theory and practice of internal control research, from increasingly wide and deep of internal control framework that discusses, to many countries and regions on the internal control and standardize setting, evaluation with empirical research, requests the enterprise issued by the internal control to outside the public reports and ask for the certified public accountants, examine again to review report, issued by the enterprise to internal control research and practice more and more attention from the enterprise itself Angle, the construction and perfection of the internal control, enhance the enterprise's value, results of operations, achieve sustainable development.In reality, the international, domestic enterprise declining cases, the conclusion is the same endless, namely, the internal control is enterprise's survival and development the crucial factor. In the internal control of risk management is based on the purpose of the enterprise internal control, makes the enterprise can healthy development. Internal control on the basis of designing and implementing internal control evaluation is preventing the important means of enterprise internal risk.Enterprises should constantly enterprises from the actual conditions of the autonomous for internal control evaluation fundamentally the perfect for internal control, using internationally recognized the COSO internal control theory, combined with the our country business enterprise framework for actual, internal control design and evaluation, and constantly improve the internal control system of enterprise, but also with international standards in gradually, enhances our country enterprise management ability and ascend in on international reputation and visibility.