Internal Control System Research

Similar to the understanding of economic theory, the theory of internal controlwith the needs of social and economic progress and continuous development, andconstantly improve the Internal control to determine the quality of the work is good orbad, companies tend to determine the allocation of resources in accordance with theresults of this evaluation; some enterprises often soft and hardware conditions are notmet, management awareness is not in place, the control system is not perfect, and verypoor control environment, just as full of worn-out parts of the car, continued failure,and ultimately lead to a big accident. This is the problem of the lack of internal controlconcepts. From this sense, how to improve the quality of internal controls and preventoperational risks and financial risks, to play internal control functions of the enterprisemanagement and economic entities "supervision and services, is placed in front of eachfinancial management solved an important issue. This is also the purpose of this articleis located. Internal control refers to a unit of decision-making and management, toensure that the economic activities in order to protect the real security and integrity ofthe financial information is accurate and reliable, the coordination of economicbehavior, effective control of the economic activity generated by optimizing the unitsof the internal division each otherconstraints, interrelated working relationship.Todevelop a range of control functions, measures, procedures, and standardized,systematic, and so become a tight, relatively complete system. The internal controlsystem is a system management engineering. This paper first introduces the concept ofinternal control, and the causes of business risk and financial risk for the weak at thisstage of the implementation and the implementation of internal control derived fromboth subjective and objective analysis, and finally targeted to mention out some reformmeasures, and to provide appropriate assurance for the implementation of the measures. Hope the research conclusions be able to provide some basic information for futureresearch, and provide constructive recommendations for the management of thecompany.