Research On Internal Control Framework Of Enterprise

Since the Enron incident.the worldwide outbreak of a series of financial fraud cases has aroused the theoretical circle and practitioners of the wide attention from the internal control has become a hot spot of people concern. since the United States issued a COSO report.this report on corporate the construction of internal control milestone.but as the study mainly from the audit perspective.has aroused considerable controversy in the industry.but is beyond doubt that the internal control system of modern enterprise management has become an important means to guarantee the company's assets safety, the reliability of financial reporting, improve enterprise operation and management efficiency, and ensure that relevant policies.laws and regulations to implement and achieve corporate strategic goals to address the various management business has an indispensable role in defect. The study of internal controls in China started late, but has also made a lot of research results, but the authority of our country has not yet formally proposed system of internal control framework, theories and laws and regulations and is not perfect, in short, a wide range of factors that constrain the improvement of internal controls, thereby constraining the development and expansion of enterprises. Because of its large corporate and external environment, for various reasons, there are many problems of its internal control, many enterprises have not realized their importance of internal controls, there are many misconceptions of internal controls, many companies none of the establishment of internal control, some companies even though established internal controls, control level is not high, a serious impediment to the survival and development of enterprises. Thus, the solution internal control issues, especially state-owned enterprise's internal control problems, in the present is still of great theoretical significance and practical significance.In this paper, standardize research and the method of combining case studies from the economics of the business conducted within the framework of the construction of an analysis of the contents of the COSO framework for re-integrated, and then right in the Grain analysis of the implementation of COSO report on China building of state-owned enterprises have a significant revelation of internal control.