Study On Enterprise Anti-Competitive Intelligence Based On Internal Control Theory

As the information era is coming, all kinds of enterprises are facing the more and more fierce competition, and enterprises are paying more attention to the competitive intelligence work, under this circumstances, anti-competitive intelligence is becoming more and more important to the enterprise itself; internal control theory are coming to people's attention because the instances of malpractice coming out in recent years. Otherwise, China joins in the WTO; there are more and more enterprises in the international competition. Competitive intelligence is becoming more and more complicated and frequent. Enterprises have to pay more attention to competitive intelligence and anti-competitive intelligence to protect the company's core knowledge and improve the competitive ability, if the enterprise wants to survive in the competition.Chapter one is the introduction part. It introduces the intention and meaning of this research, the research status of domestic and foreign countries, research measure and innovated points.In chapter two, it researches the basic theory of anti-competitive intelligence. By making clear the meaning of anti-competitive intelligence, listing the features of anti-competitive intelligence—purposive, high-tactical, flexible, successive, legal, to strengthen the consciousness of anti-competitive is a kind of risk management mode under the internal control. At the same time, it defines the relationship of competitive intelligence and anti-competitive intelligence; they are opposed, accordant, isochronous and communicating.In chapter three, it studied the internal control theory. Through introducing the developing course of internal control theory—internal check, internal control system, internal control structure, internal control integrated framework and the developing trends of domestic internal control, explaining the concepts of internal control theory, listing the contents of organization control, authorization control, accounting system control, general budget management control, estate security control, risk control, human resources control, internal report control, information system control and internal audit control.Chapter four is construction of enterprise anti-competitive intelligence system based on internal control theory. With the view of the five factors——control environment, risk assessment, control activities, information and communication, monitoring, this part discusses the enterprise structure, enterprise organization, enterprise culture, risk management and so on, it put forward a model of enterprise anti-competitive intelligence system.Chapter five is an empirical analysis. The writer chose the example of Shanxi Coking Coal Group Co. LTD to validate the theory. By putting out the questionnaire and talking with the employees, we can see the internal control and anti-competitive intelligence work of the enterprise. Based on these, we give some improving suggestions to the enterprise to improve their anti-competitive intelligence work.