The Study Of Group Internal Control In China

Enterprise internal control is currently a popular topic in both academic and empirical world.The group,as a senior enterprise organization,has its own specific characteristics which is different from other economic organizations.It has very important influence on economic development,social structure and many other areas. Recently,the group's financial corruption cases in China have had tremendous impacts on social life and people have been paying more attention to group internal control.This study started from the basic theory of internal control,considered the development of the group organization and internal control in China,and investigated the characteristics and current situation of our group internal control.Taking DL Company Co.,Ltd.as an example,the study analyzed the main problems of internal control and proposed specific suggestions to those issues,which has strong theoretical guidance and empirical significance to improve its internal control system,enhance its competitiveness and etc.I hope that this study could also benefit the group internal control study in other related industries.