Optimal Design Of Internal Control System Based On Behavioral Theory

In recent years, whether abroad or at home, whether in theory or in practice, internal control has become a hot spot and focus of research. Everyone is aware of the decline in economic efficiency which caused by the enterprises frequent financial fraud. For this reason the United States has already enacted the Sarbanes-Oxley Act to regulate corporate behavior, in order to catch the pace, China has alsocompleted the basic construction of internal control systemin 2010. With the introduction of the new COSO framework in 2013 internal control construction becomes more important and necessary. According to the Ministry of Finance Accounting Division track recent survey, most companies have established standards and norms according to its own management characteristics and begin to implement the internal control system. However, the actual implementation of the effectiveness is greatly reduced, making it a far cry from the expected operating results, which in the end it due to? Obviously, poor implementation.The "people" as the main object and the implementation of internal controls, their behavior significantly influenced the effectiveness of the implementation of internal controls, and therefore to explore the elements of human behavior and then drive into the humane factor in the design of internal controls is to enhance the effectiveness of its execution fundamental. Therefore, under the background of internal control implementation failures, I choose from the perspective of behavioral factors and internal controls to explore the optimum design for a reasonable proposal, which can not only expand the theoretical perspective of internal control, but also have some guidance significance and practical value.Research data are from the article listed company in Baoding field research, sample size in the domestic market of 10 companies.In this paper, the COSO theory and the behavior theoryare the basic theory, use the standardized analysis and empirical analysis research methods, and by conducting research on the following issues and come to a final conclusion:Firstly, according to the questionnaire we obtained the status of implementation of internal control in Baoding and summarized the factors that affect the effectiveness of internal control: physiological needs, social needs and development needs;Secondly, set the model between the behavior drive factors and implementation of internal control, and verify the really positive relationship between the two;Then, based on the COSO control framework in the perspective of the five elements of internal control, the use of behavioral theory qualitative analysis was carried out;Finally, A Listed Companies optimized design part of the internal control processes into the flexibility factor, stressed in order to enhance the effectiveness of the implementation of internal controls, it must be controlled with a combination of incentives to meet the needs of employee behavior through incentives guidance to achieve the ultimate goal of control, to achieve the level of effectiveness of its execution by improving the design of internal control.Innovation of this paper: The first, from the behavioral perspective, the perspective of the three elements by ERG theory explore the impact of the implementation of key elements of internal control, which is the first study on the effectiveness of internal control problems from microscopic elements of "human" perspective; The second, according to the survey results to establish the behavior of the driving element of satisfaction with the implementation of internal controls related to the validity between models, and A case was designed into the Human Factors of internal control processes, which innovate the internal control design.