Internal Control System Construction And Practice Research Of Software Enterprise

The software industry is the information industries core. The software industry is foundational and strategic industry of national economy, becomes the important motive force of the world economy growth and development of society in the 21 st century. In order to realize sustainable development, the internal risk must be controlled effectively by software enterprise, in which internal control is the most effective measure to prevent and reduce internal risk. At present, internal control of software enterprise is weak, which becomes the barrier to healthy development of software enterprise. It has vital significance to construction internal control system of software enterprise from its characteristic, present situation and environment. The text draws the following conclusions:First, introduce the internal control concept frame, absorb the domestic research achievement. insist on systematic viewpoint, pay attention to both environment and institution, play a important role in internal accountancy control and internal management control. Second, control the key aspects and weak links, such as further consummating corporation governing mechanism, further perfecting human resources management mechanism, and further improving the effectiveness of internal control system. Third, persist in innovation and development, make it fit with the theory trend and enterprise environment. Make the internal control system dynamical and optimizing unceasingly by reinforcing internal audit. Meanwhile, effect in applying science and technology means to transform rough control pattern into intensive control pattern, realize integrated, intellectualized and network controlling. Forth, display the enterprise culture control function. Fifth, strengthen the external environment construction.