Internal Control Environment Of The Conglomerate

As a kind of economic organization forms for Enterprise, which is a product of high-developed socialized production and market-oriented economy, also hold distinct superior position in the respect of taking participating in market competition. However, recently accounting scandals and corruption cases of government officials and senior administers emerged in an endless stream, which made people aware that collective operation could probably cause many enterprises to accelerate going bankrupt. Many people have realized that the development of accounting and auditing subject has transformed from the accounting-and-auditing-principle-centered ages into the internal-control-centered period.The internal control is important content of modern business enterprise management, which also is the basis of making internal control mechanism play its roles. Therefore, author think of the internal control environment problems as the main reason for leading internal control system to lose efficacy, and with the exception of stressing on the building of internal control system itself, how to reinforce the internal environment building should become the points of being given attention.Related theories of enterprise group and internal control was summarized in this paper, and then raised existing problems based on analysis and discussing present situation of internal control environment for domestic enterprises, which from two aspects of theory and substances build. Finally, a series of solutions to above problems was given in this paper, which provides a reference model for improving and perfecting internal control environment build of enterprise through case study of COSO.