Research About The Internal Control Environment Based On The Corporate Management

2012is the year that the enterprise internal control basic norms with supporting guidelines are executed in listed companies on Shanghai Stock Exchange and main board listed companies on Shenzhen Stock Exchange. This is not only an important measure to improve operation and management levels of listed companies and unlisted large and medium-sized enterprises, but also an important institutional arrangements to deal with the international financial crisis. In2010, the Chinese enterprise internal control standard system was structured by the enterprise internal control supporting guidelines issued by the ministry of finance with other four departments with the enterprise internal control basic norms issued in May2008. The internal control environment as an important part of the internal control determines.The enterprise internal control basic norms established of the internal control framework with five elements, including the internal environment as the important basis in the enterprise implementing internal control.Based on the internal control environment as the starting point, the paper summarized the relevant literatures and analyzed the theory and practice development of the internal control environment at home and abroad. With a state-owned listed S company as a research object, the article expounded exiting problems and improvement measures of the internal control environment from the view of corporate management with methods of standard analysis, qualitative analysis, case study. This paper analyzed the current situation and existing problems under the scope of the enterprise internal control environment elements and put forward suggestions for the structure. The internal control environment is the foundation of internal control, internal management is the foundation of internal control environment, and the management structure of perfecting internal control environment is the fundamental. Although this paper researched the internal control environment based on S company, problems of the internal control environment of internal management mentioned in the paper exist in other state-owned listed companies. Through this research, the writer tries make a contribution for the improvement of the enterprise internal control environment.In combination with Correlation theories, the paper, divided five parts, made a conclusion and proposed improvement measures for the internal control environment construction, mainly through the analysis and research of the state-owned listed S company, emphatically through the analysis of present situations and problems from the angle of corporate management of the internal control environment.