| Along with the problem of internal control for listed companies is worsening, the research of internal control has become a hot focus. As a meaningful field, more researches concentrated in how to design it or part analysis, yet from the perspective of supply and demand to study internal control mechanism and the information is less. Studying internal control from the perspective of supply and demand was proceeding from reality. The aim of reaearch of internal control from a supply-demand-based perspective is to analysis how to optimize the distribution of limited resources and how to increase demand and to stimulate supper and how to improve status of internal controls in China.At first the paper uses demand-supply theory as an analysis tool to study the Dual-whole of internal control including internal control mechanism and internal control information .Secondly the paper analyses the demand function and supply function .At the same time,it also studys what and how to affect demand and suppy and how to appraise the internal control.Finally, based on analysing of the supply function and demand function and how to appraise internal control ,the paper gives some suggestions to stimulate demand and improve supply.The paper has gaven three viewpoints: (1) The model of internal control information quality risk (IQR) is "IQR=MFR*MIR", which can help to appraise risk of information quality. MFR implys the management failing risk of enterprises.MIR indicates the mechanism invalidation risk.Based on the modelto appraise the information quality should pay attentions on enterprise operating result and effect of internal control mechanism. (2) The formula is "π=θ*R-C",which can help to measure benefit of internal control. "θ"implys contribution degree which internal control offer up to total revenue ."R"implys total revenue ,"C"means cost for internal control. So it can improve status of internal control in our china by increasingθ,R and decreasing C.(3) Based on ameliorating " value project" theory, the paper thinks "V =T/C" can help to analyse the mechanism of internal control and add the value of internal. T means one circulation and C implies the cost of the resoure of enterprise .The data can be gained by evaluating the circulation and cost .enterprises can increase value of internal control mechanism by adding fuctions and cuting down cost. |
