Based On The Information Construction Enterprise Internal Control

Along with the computer technology, especially to Internet as the core of the network technology development and application, the informationization society more and more is also high. Information construction has become a social development and national economic process one of the outstanding features. In addition, worldcom, enron, and other enterprises, financial fraud and the occurrence of accounting fraud cases, that the United States and the international capital market the normal order of the suffered serious impact. Lead to deceive the public enterprise with investors is one of the important reasons for the internal control of defects. The development situation of the current our country for2007years is the our country business enterprise "internal control years", our country enterprise has stepped into the construction of comprehensive internal control of the new stage. At present, our country enterprise is in the internal control and information construction under the background, to make himself in the increasingly fierce competition in the market at an advantage, the company is actively explore the internal control and the organic combination of the informatization construction of system, this is the current our country enterprise problems to be solved.In this paper, the author will enterprise information construction of comprehensive as the starting point of the study, along the internal control of constructing the main clue, through to the virtual enterprise theory and reference reference to the overall information under the background of the internal control of development and internal control in the process of the construction of the advantages of and detail the problems of thorough analysis, and then to the comprehensive information under the background of building up the internal control the overall framework has been illustrated. Virtual enterprise theory to the category of the internal control of the defined as the theoretical basis, the author of the internal control extension extensions, pay attention to the information resources, and the scope of internal control defined: namely enterprise can function or have significant influences on an area, on the one hand, involving enterprise internal control or with the various resources, on the other hand involving enterprise does not have the ownership, but can use all kinds of information resources. In this paper, the author put the enterprise internal control and comprehensive information on the organic union, to study the operation mechanism, enterprise internal control extension extensions, realized complete business process, reflect the comprehensive risk management and full participation self control of the internal control system construction.