The Research Of Implement Enterprise Internal Control Standard Based On Cost Benefit Game

The internal control is a management process that the enterprise internal management in company with junior staff participation and implement to achieve internal control goal,make up for the defects and holes of enterprise management process.As the enterprise management foundation of the internal control,promote the the enterprise develop healthy and orderly. Facing economic globalization and competitive intensification of the world market,the enterprise needs to deal with challenge everywhere,effective internal control system can not only increase the economic benefit of enterprise itself,but also related to the survival and development of enterprises,therefore enterprise should actively establish an effective internal control system,and earnestly implement the internal control measures. Countries enacted a relevant internal control law,strengthen the government supervision of the listed company,especially the United States in2002enact sarbanes-oxley legislation of internal control,put forward higher requirements for internal control.In our country the research of internal control has twenty years of history,for the theory and practice of research have significant breakthrough,especially enact the "enterprise internal control basic norms" and "the enterprise internal control supporting guidance"marked completed our country enterprise internal control standard system basically.But there are a lot of problems in the specific implementation of the internal control,the enterprise consider the implementation of the internal control as observe government regulation passively,not a long-term development of the operating mechanism to promote enterprise.so the enthusiasm of execute is not high. The internal control in the process of implement.high costs and low income are not match,also internal control become burden that the government to impose the of the enterprise.Despite the overseas advanced experience and constantly improve the internal control system,but implement internal control effectively of our country enterprise still shoulder heavy responsibilities in the future.This article from the problems of the enterprise implement internal control negatively,the reason of the internal control has a low efficiency is the implementation of the internal control that the costs and benefits do not match,so solve the root cause of the internal control of the high cost and low income,the present situation of the poor effect of the implementation will be fundamental shift.Based on the analysis internal control of relevant costs and benefits of the main body composition and structure game theory models and solution,make enterprises achieve Nash equilibrium of internal control to the cost and benefit in the implementation,and promote enterprise implement internal control system positively and effectively,and according to the practice situation put forward the corresponding opinions and Suggestions to each stakeholder of enterprise,government and social.