Stakeholders-oriented Toward Internal Control Evaluation Research

Following the “Anran”, the“Worldcom” and a series of financial scandal, theinternational society has given height attention to the internal control system. Internalcontrol is an important means of corporate governance, internal control evaluation isan important assessment to the business, scope of business, the level of competition anrisk, good internal control evaluation contributes to perfecting internal control system,and then improves the management efficiency of the enterprise.With the development of economy, the traditional emphasis on the interests ofinvestors “shareholders first” management more and more damage the interests ofother stakeholders, stakeholder governance theory was gradually introduced into thecorporate governance and showed a very strong force.“The enterprise internal controlassessment guideline” provides guidance for manager to evaluate the effectiveness ofenterprise internal control self-assessment, but the enterprise still has a lot ofautonomy on the internal control evaluation. This article, based on the classificationof stakeholder, analyses the key points of the evaluation of internal control ofenterprises by the stakeholder. On the basis of stakeholder theory, building theevaluation of internal control system, in order to expand the existing internal controltheory research category, and to provide more scientific and theoretical basis for theinternal control evaluation.The article includes six parts. The first part briefly analyzed the background ofinternal control evaluation research, and revealed the theoretical and practicalsignificance, overviewed the theory. Secondly, introduced the stakeholder theory,analysed the stakeholder theory and corporate governance, introduced the relationshipbetween internal control evaluation and stakeholder theory，fully illustrated the studyof necessity and possibility, provided the theoretical foundation to the followingresearch. The third part of the article, based on the analysis of the company’s internalcontrol evaluation of the2010year of companies listed on GEM, found that listedcompanies’ internal control evaluation of existing problems, and we found that theinternal control evaluation study in the perspective of stakeholders was necessary. Thefourth part of the article stakeholders of the internal control evaluation of personalityand the key points were analyzed. The fifth part of the article of the stakeholders inthe evaluation of internal control of key points were proposed based on the construction in the perspective of stakeholders internal control evaluationsystem,content to be introduced, the basic frame of the system and results areintroduced, and combined with the case put forward the company internal controlassessment. Finally, introduced the paper’s conclusions and disadvantages, built thestakeholders-oriented toward internal control evaluation research by the internalcontrol self-assessment,internal assurance and the external guarantee mechanism.