The Internal Control Environment Research On The J Listed Company

In recent years, a series of accounting scandals and corruption cases of government officials and senior administers become the focus. The internal control is an important content that modern business enterprise management. The internal control is the intrinsic mechanism which the enterprise oneself adjustments and voluntarily restricts. Internal control environment is the basis of internal control. Therefore, the author thinks the key reason which cause internal control expired is internal environment imperfect. Based on this concerning, so how to enhance internal control environment construction is the focus too.So the internal control and its environment is the research object. The system of the paper is according the next thought: discuss theoretic foundation—bring forward the question—analyze the question—solve the question, seeing out the principle of theory combining practice. The paper firstly summarizes internal control theory and standards, then summarizing the subsistent questions of our enterprises through internal environment factor and external environmental factor. Next I analyze the reasons of existent questions, at the same time aiming at these questions and reasons I bring forward countermeasures of reinforcing internal control. In the end, on the basis on the study and analysis of the problems that lie in the internal control environment of J listed company, the specific measurements are discussed to improve the internal control in this company, therefore it provides some experience for other enterprises.