The Analysis Of The Internal Control System Based On The Economic Perspective

The internal control system is the product of the development of the society and economy. It is the important symbol weighing the modern business management. The internal control systems have been extensively carrying out and are the important constituent of the business management policy in the western enterprises. Benefiting from the advanced theory about internal control system abroad, our country is promoting the implementation of the internal control system vigorously. Along with the development of the reform of the market economy system, the internal control system becomes more important in the economical management in our country. The researches on the internal control system have become a hot spot and difficult point in the current theory and the practice work day by day. But until now, the theory foundation on the internal control system is still weak.With the help of the related economic theory, this paper expanded the basic connotation of the internal control system. The author thinks that the internal control system is made up of all kinds of system which are adopted by stakeholders in order to assure the integrity of the property and the reliability of the information, enhancing the efficiency of the management, assuring the regulatory policy implemented effectively. Based on the analysis about the tradition function of the internal control system, the author specially analyzed economic function of the internal control system on saving internal transaction cost, decreasing agency cost and making up incompleteness of the enterprise contract, and so on. Embarked from the angle of the system supplies, this paper oriented the formulation pattern of the internal control in our country. The government model should be the key to the models with proper introduction of market rules. Beginning with the economic analysis on the incompleteness of the internal control system, the author probed the Incompleteness of the environment and the present situation during the implementation of the internal control system; and pointed out its intrinsic reason about the present situation of the internal control system. Finally, based on the elementary theory of the system movement, the author describe the implementation safeguard mechanism of the internal control system from five aspects: strengthening correlation system; constructing and perfecting formal system; emphasizing the informal system; establishing the penalty mechanism, the enlightenment of game theory in perfecting the internal control system.