The Internal-control Research Of Enterprises In Our Country Based On The New COSO Report

The internal-control is one of the important mechanisms in the activity of manufacture and management of business enterprises, and is the key which successfully guarantees the management activities for business enterprises. For a long time, the theory and practice of internal-control are valued by the some developed countries. And in recent years, the exposures of finance data deceits of some famous domestic and international companies make the internal-control problems cause the global concern and values. Under this background, the committee of American famous COSO released the new COSO report concerning internal-control, namely Enterprise Risk Management-Integrated Frame based on〈The Bill of Sarbanes-Oxley〉At first the article discusses the textual reason and the textual innovation points in the fore talk. Section One introduces the contents and characteristics of the new COSO report, reviews the history process of the internal-control development, and contrasts the theoretical points of each stage; Section Two discusses the development process and its characteristics of the internal-control theory of our country, at the same time, puts forward the suggestion to the existent problems in the current internal-control research of our country; Section Three analyses the reasons of shortcomings of the business enterprises'internal-control in our country aiming at the existent problems in internal-control practice on the basic of the new COSO report .In the end, the article puts forward some suggestions of perfecting the internal-control of our country from the following aspects: the internal-environment perfect, the settlement of the reasonable target of enterprises, the establishment and perfect of the risk system, the implementation of the controlling activities, the establishment and perfect of the information system, the evaluation of internal-control and the construction of exterior environment, taking the new COSO report as the structure.