Study On Internal Control Of Chinese Enterprises

Recently, Chinese economic sustained rapid grow.But with rapid economicdevelopment,many internal control of enterprises is Inadequate.The internal control systemand the corresponding norms can not be implemented enterprises do not pay enough attentionon internal control and no related internal control system in place.Chinese economic activitythat have emerged in economy,concealing material facts and providing falseinformation,lawlessness and In the business activity of enterprises,and it is closely related tothe above problems and Chinese internal control of enterprises deficiencies. This also causedgreat concern in our theoretical circles and practitioners. This paper is based on described andanalyzed internal control theory. According to the status N internal control and theory withpractice. Through empirical analysis of the internal control. This is conducive to grasp andsolve the problems faced by enterprises in China at this stage of internal control. It hasimportant practical significance.In this paper,the use of the normative analysis,theory and practice of the combination,macro analysis and micro analysis of the combination.The paper has been actively exploringthe construction of Chinese small and medium enterprises internal control with N enterprise.This paper first describes the concept of internal control objectives, reviewed the course ofdevelopment of the internal control theory and pointed out that with the five basic elementsconstituting the internal control.Then it combined with the basic elements of the internalcontrol.The paper detailed analysis of the status of its internal control and the formation ofthe cause of the problem.Such as control environment is not ideal, incomplete risk control andother factors.For the weak links in the internal controls and problems in N enterprise,thispaper design the company’s internal control system of the N enterprise.It aim to achieveperfect internal control.At last,it based on improving the the N internal control system.This paper point that theimplementation of the internal control system safeguards,to provide proper guidance toimprove internal control.