Research On The Evaluation Of Enterprises Internal Control In China

BACKGROUNDIn recent years, a variety of issues caused by the lack of internal control, these issues have been attached great importance to theorists and corporate management. Improve internal control can make a business purpose to be achieved, to ensure property safety, to avoid operational risk, which is essential for business management as a means and method.This paper selects Shuanghui corporation as a case study, whose system is quite incomplete, but still have such a major food safety issues, so we had to focus on the validity of the system implementation. It also tells us a fact:Since the establishment of an internal control system maintenance, we need evaluation, feedback, correction and periodic assessment of the internal control system all time.SignificanceIn this article, aims to establish a suitable internal control of our enterprise evaluation system, so that enterprises found internal control weaknesses and problems, and provide the basis to solve problems, make the operation of internal control is more effective to achieve the healthy development of enterprises.Main contentThis article is divided into six chapters:The first chapter is an introduction, mainly on the background of this study, the structure and content, the purpose and significance of the study, the research methods, the main contribution and defects. This chapter describes the background and the overall structure of the writing, paving the way for the below.The second chapter is the literature review section. This chapter first reviews the course of development of the internal control and internal control evaluation. And then from the perspective of both domestic and international internal control theory and empirical research, laid the foundation for this study. The final section of this chapter summarizes the proposed research directions in this article.Chapter Ⅲ is the theoretical analysis of a company’s internal control evaluation. First is analysis the internal control evaluation theoretical basicly, mainly from economics, principal-agent theory, asymmetric information theory and signaling theory. Second is to describe the basic framework for support of this study internal control evaluation. The third section is the status of our internal control evaluation necessary.Chapters Ⅳ and Ⅴ is the main part of this article. The fourth chapter begins with describe the selected case in detail, Section Ⅱ investigate Shuanghui corporation of internal control, to find out the critical control points and weaknesses in internal control, and lay the foundation for the following further evaluation and improvement measures are proposed. Section Ⅲ focuses on the evaluation method and its evaluation of internal control.The fifth chapter is to undertake the previous chapter, to make effective improvements. The first section is the whole speech summed up the main problems in the internal control process. The section Ⅱ suggests improvements Shuanghui corporation of the score results of the investigation and experts. The Section Ⅲ is provide measures for lean events.Chapter Ⅵ is the conclusions and outlook section of this article. The first section is a summary of the article. Section Ⅱ of the proposal to strengthen our internal control evaluation. And this paper presents three Outlook.CONTRIBUTIONSThe article has the following several contributions. Firstly, after analysis construct the basic framework of internal control evaluation for domestic enterprises. Secondly, choose the latest hot business case analysis, which is more time-sensitive. In the end, depth study the quo of internal control evaluation, constructs the index system of internal control evaluation.