Factor-Affecting Research On Internal Control Environment In Our Country's Enterprise

With the development of socialist market economy and the establishment of the modern enterprise system, the highly level of our enterprise management has got., However, a series of problems has appeared in many enterprise in recent years, obviously, management currently in effect are not adapt to the need that the enterprise survival environment and deeply development.At the beginning of 2005, After Ely stock chairman of the board is arrested, The high-level administrative Kai-Kai company listed escapes with money, After Bahrain bank scandal in 1995 and Sumitomo Bank of Mitsui in 1996 scandal, Middle navigate a huge get a beating of oil event. The cause of these economic case is complicated , many-sided, But one of it's common character is because of a defect existing internal control environment, Therefore, the perfecting of our country enterprise internal control and the improving of the control environment have became urgent matter of the moment.The contents are listed as follows:Part 1 sets forth backgrounds, significance and purpose that the proposition studies; At the background of the pre-hominid's research result ,home and abroad,, my research train of thought forms.Part 2 is the development course of the internal control environment, The importance of studying internal control environment is expounded and proved because of the three big of system theory, cybernetics theory and system managing theory.Part 3 analyzes factor-constraint of affecting Internal control environment including the social environment, the infrastructure and soft environment three faces with Pre-hominid's research result and my cognition, and points out the relation among the three, comprehensive treatment.Part 4 analyses the aspect not admitting hoping for the best at present internal control environment with some of concrete case, points out the defect existing. Though our country government have announced a train of law and regulation and policy with respond to enterprise internal control environment, but these still existence: Laws and statutes is faulty The company governs structure is not reasonable, The quality of managers and employees is not good , the supervision of the internal control do not arrive at, and so on.Part 5 gives some suggestions in response to the corresponding practice in China, through an exhaustive research into internal control circumstance issues. For example 1,Founding company corporate management structure in its real meaning in order to make authority be countervailed. 2, Building corresponding excitation and restraint mechanism, Long term-relation with core personnel and their employee's short-term action,Confiscate giving full scope to internal audit, Strengthen it's the under the control of environment forming the fine inside, and so on.