| The internal control is an old topic, but with the development of economic globalization, very great changes have taken place in the living environment of enterprises, It is necessary for the internal control of the enterprises to perfect and innovation.The internal control is a process that depends on the board of directors, administration and supervision authorities and other staff of organization. Realizing the course is to be guaranteed rationally: the management effect and the efficiency, the creditability of financial report, the following of the nature to the relevant law and'the rules and regulations.The enterprise of our country have been constant enlarged in the scale, the enterprise domestic and foreign environment are also further more complicated and more changeable, combining with the constant promotion of enterprise's property relations reform. Thus the internal control of enterprise urgently requires them to strengthen the standardization and rationalized.First of all, this text elaborates the meaning of the enterprise internal control, developing history, the necessity that enterprise set up the internal control and the goal and key element, explains the internal connection between them. Afterwards, it introduces current situation and existing problem in the enterprises internal control of our country. This paper is to have a research from the controlling environment ,the according to the current situation, risk evaluation, control the activity, information and communication, supervise and strengthen and perfect internal accounting control. And the paper has appraised to the operation of the internal control frame, looking forward to the future development trend of the internal control.This paper takes the third and the fourth part as a key point. The third part explains the basic principle, basic mentality and the main content of frame. The fourthpart mainly explains the movement and the appraisal method of the enterprise internal control frame. |
