Enterprises Internal Control Research Base

Internal control is a management system project of enterprises. Protecting the security and integrity of assets, guaranteeing the nicety and trustiness of financial information, enhancing management level and the working benefits are the tasks of the internal control. The existing questions of the internal control and its reasons are analyzed, and some countermeasures including establishing the control standard system, enhancing the makings of staff, establishing risk alter system, strengthening budget management and internal audit are presented. Finally, the relations that internal control of enterprise should be managed are given. Because the building of internal control system and evaluation criterion is late, there are many aspect s that need to be perfected. We can draw on the experience of foreign countries and take some steps to perfect the internal control evaluation system , advance the application of internal control evaluation system in the enterprise management ,improve the management of audited unit and enhance the economic benefit.