Concerning Application And Study Of Corporation Internal Control Theory

Reinforce and perfect enterprise internal control system has become one of the most attractive topics of the concern in the current theory and practice fields. The internal control is an important constitutive fraction that carries out the modern business administration, is also the groundwork to ensure the enterprise operation activity go on wheel. The specification enterprise internal control construction is significance to the betterment of internal control status for our country enterprise, the quality assurance of accounting information, the perfect syndicate management and information publication, and the guarantee of lawful right and interests of investor combined the valid run-time of the capital market.Part 1 IntroductionBackground, status, content and method of the enterprise internal control were introduced mainly.Part 2 Study on internal control theoryThe process of the international internal control theory is a long period, it can mostly be divided into for periods, which are embryotic period----- the internal controlment, development period-----internal accounting and internal administrative controlment, the maturity term-----the internal control structure and the internal control holistic frame structure, and latest progress of the internal control theory----- COSO venture management framing of the internal control theory. The internal controlment particular emphasis on discloses the bug and the fraud behaviors including at inside of the audit of the items of financial accounting before 1996 in our country, it is belong to the negative to defend the fraud function. The related internal control specification《Concrete Criterion of Independent Audit No.9---Internal Control and Audit Risk》(implement on January 1 in 1997) had been published for the first time in our...