Enterprise Group Internal Control

Enterprise Group is the development product of market economy and socialized production. And it is an important modern economic organization form which reflects national economic competitiveness in the world economic arena. The collectivization trend of Chinese enterprise becomes more and more obvious. And more and more group corporations come out , which changes the structure of national economy and economic development pattern and promotes our country's economical development.However, there are some control problems in Chinese group corporation, which are as follows: The enterprise corporation came out rather late,and the rudiment of many enterprise corporation is formed by transverse economic combination of enterprise under the direction of government. That's to say that many group corporations are not based on the rule of market economy development step by step, which easily results in"One Body But Not United"in the enterprise group, also causes"Scale of Diseconomy"."Top Level Control Event"frequently arises which represents incomplete corporate governance itself. The subsidiary company is out of control of Group Corporation, which is mainly caused by increasingly enlarged scale, complicated organization structure, unreasonable financial control power, incomplete financial control mode and so on. Although the hidden causes behind such phenomena are complicated, the deficiency of internal control is undoubtedly a critical one. Under the stimulation of numerous successful experience and bitter lessons home and abroad, we come to realize clearly that the set-up and improvement of enterprises' internal control are increasingly urgent now.In today's world, the research for enterprises' internal control mainly aims at individual legal enterprises. That means the system of...