Study On Internal Control Of The Enterprise Based On Organizational Behavior

At the present，the development of China is moving to the socialist marketeconomy in depth, breadth and the world economy gradually. But need to cause ourvigilance is, in the rapid economic development and at the same time, the accountingfraud behavior in China have also occurred. In2013there were10listing Corporationfor financial fraud by the Securities Regulatory Commission (or local securitiesregulatory bureau) punishment,9companies because of financial fraud is to accept theCommission survey,23companies involved in insider trading,4companies involved inrelated party transactions without disclosure,2companies involved in illegal operations.Of course, this is just the supervision layer to monitor, not found, far more than these. InAmerican, world top five hundred companies of the accounting fraud scandal alsorepeated exposure. From the Enron WorldCom, Xerox and Merck from to2008,Lehman Brothers collapsed, wave after wave, caused great shock to society. Of course,many reasons for these financial fraud cases, but the internal control is not perfect or thefailure of internal control is probably one of the important reasons.Following the June28,2008"basic norms of internal control" promulgated after, inApril26,2010, the Ministry of finance, Securities Regulatory Commission, the AuditCommission, China Banking Regulatory Commission,the China Insurance RegulatoryCommission jointly issued the "and supporting guidelines for enterprise internalcontrol", the complete guidelines, including "the application guidelines for enterpriseinternal control","internal control appraisal guidelines" and "internal control auditguidelines"."Basic standard for enterprise internal control" execution and actively promote theconstruction of internal control in our country, let to the law of internal control of theenterprise. The rapid development of science and technology has brought the tide ofknowledge economy, has profound influence on people’s work and life, which requiresus to further improve the internal control to deal with the actual situation of thecompany. Of course, it needs to update information, perfect knowledge system, multiangle and multi discipline to improve.In this paper, based on internal control theory, to analyze the internal control issuesfrom the perspective of organizational behavior. Firstly, the research background,significance, methods, contents, and elaborates the related theory of internal control and organization behavior. Secondly, analyzed the existing problems and causes of internalcontrol in Chinese enterprise analysis. Secondly, from the five elements of internalcontrol, through the organization of behavior perspective according to the five stages ofthe development of internal control. to study, and points out that the application oforganizational behavior in the five elements of internal control. Then, this paper focuseson the organization behavior of building internal control system based on, from thedecision layer, management layer, business layer three aspects detailed analysis ofexisting problems, new ideas of solving, the behavior control to implement the controlof people. Next, in view of the existing problems, and combining with theorganizational behavior theory put forward relevant countermeasures and suggestions.Finally, through the internal control construction of Shanxi coal transportation andmarketing group, in this case, combined with the view put forward relevant internalcontrol improvement suggestions.