Construction And Operation Of China's Internal Control System Study

The perfect effective internal control is regard as the effective means for the modern enterprise to strengthen economy management, to enhance the economic efficiency, the safeguard of reliable financial information, the protection of security assets integrity, as well as achieve the strategic goal of enterprises. The research results indicated that the existence flaw of internal control is the causes that lead to enterprise bankruptcy and take risks to deceive the investor and the social public. Many countries have adopted legislation to strengthen their internal control, which is increasingly becoming the "Entry Permit" and "Pass" for enterprises access to capital markets. However, the constructions of our country's enterprise internal controls is still in its infancy, exploration stage, no matter the internal control standard formulation or the enterprise internal control practice level, there are significant disparity compared with the United States and other developed countries, and become the bottleneck of the enterprise healthy development. How to build the internal control system that is comprehensive and in accordance with the actual conditions, and ensure its effective operation, has become the important topic of internal control theorists and the practical realm in our country.This thesis attempts to consider the problems of the internal control system's construction and its operation from a new thought angle, expanding the research field of vision of the internal control, laying heavy stress on system's integrity, as well as the interactive and validity between system's content, exerting to construct the internal control system into an organic entity which is well bedded, content completed, engagement ordered and the overall interaction, and to form a specific implementation plan of "three-step".The thesis' general research order is as follows: theoretical basis - to raise questions -problem analyses - to solve problem. Firstly, the thesis researches on the nature of the internal control and its development trend to reveal the law of evolution; Secondly, expanding the research scope of the internal control system, and proposes the elements and structure of internal control system from a macro and horizontal angle; then, based on the empirical analysis of the survey, the thesis analyses the status and the existing problems of our country's enterprise internal control system in-depth, and probes the issues of internal control in-depth, such as laws and regulations, the basic framework, implementation, monitoring etc.; finally, fully implement the principle of theory and the actual conditions combination, proposing the new ideas and valuable suggestions to improve the construction and operation of internal control system, so as to play a role in promoting the construction of our country's enterprise internal control system.