| Along with the development of economic globalization, enterprise's competition is getting more and more intense. In order to strengthen the international competitive power of our country's enterprises, enterprises must strengthen the construction of enterprises' internal control system, and make it move closer to international standards on the basis of establishing a modern enterprise system. Some famous foreign companies bankrupt because of problems in internal control system in recent years, and it causes the global interest and attention on the problems in the internal control system. Under such background, the famous COSO committed in American issued the COSO report in 1992 on base of "Sarbanes - the Oxley Bill". Then on this basis, the COSO committed studied the research results of risk management and issued a new report-that is Enterprise Risk Management Framework.This article reviewed internal control's development process first, and analyzed the internal control from the cybernetics, the modern management science as well as the COSO internal control theory, then discussed about four stages of the internal control theory's development overseas: internal containing stage, internal control rules stage, internal control structure stage and internal control integrated framework stage. At the same time, this article carried on the analysis of the domestic internal control theory. After elaborated COSO internal control theory, this article took the Hengyang Tobacco Company as the case; it introduced the present situation as well as the existence questions of the Hengyang Tobacco Company's internal control. On this basis, we constructed the five essential factors of the Hengyang Tobacco Company's internal control system according to the COSO frame, studied the key points in the implementation of the Hengyang Tobacco Company internal control, and then putted forward suggestions about how to perfect the internal control performance appraisal and evaluation mechanism. |
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