Research On The Internal Control Of The Enterprises In Our Country Based On The Theory Of Learning Organization

Internal control is a kind of internal mechanism which enterprises use to self-accommodating and self-restricting, and it stands at the central location of the neural of an enterprise. But a series of cases reveal the shortage of the traditional internal control theory. On the other side, the companies which have founded or are founding the learning organizations have got very good performances. So, based on the theory of learning organization to study the internal control of enterprises in our country is very important in both instructional and practical meaning.Firstly this paper respectively analyzed the theory of the internal control and learning organization, and then pointed out the relation between them, which build up the theoretic base. This paper analyzed the internal control problems of the internal control of the enterprises in our country and the reasons, which supported this paper from practical aspect.Based on the analysis of the theory and practical problems, this paper built the object system, elements and appraising standard system of internal control. The most important works are the ways which this paper put forward to build the enterprise culture based on the "Five Disciplines", the framework based on the strategic purpose and the appraising standard system based on "Balanced Scorecard".In the part of studying the actual case, this paper takes JAC as an example, and wants to find the actual evidence. At last, this paper looks forward to the developing direction of this field in the future.