The Study Of Private Enterprises Internal Control System

Since reform and opening-up,market economy development,rapid growth of China's private enterprises,have the effect of the catalyst in the market economy,to enhance the smooth employment,promoting market economy made great contributions to the development of driving the growth of GDP.Internal control is a set of responsibilities and rights equilibrium configuration of internal contract arrangements.Due to the contract of the integrity and the desirability of the formulation process,thus forming a misallocation of responsibilities and rights,lead to internal conflicts and adverse selection behavior,eventually led to the enterprise internal control failure.When private enterprises entered the new period,many companies because of the defects of internal control and the reason for the failure phenomenon is increasingly highlighted.In April 2010,the national audit office,ministry of finance,insurance regulatory commission,securities regulatory commission,the China banking regulatory commission and other five government departments jointly issued the "enterprise internal control supporting guidelines" finalized,including the enterprise internal control audit guidance " application guide of enterprise internal control" and "enterprise internal control evaluation guidelines",guidance from the evaluation content,evaluation procedures,internal control flaw identification,assessment and puts forward the corresponding rules,and internal control evaluation should be the internal control environment,risk assessment,control activities,information and communication,the five elements of internal supervision system under the premise of comprehensive evaluation of internal control design and operation.But because these policy mainly for large state-owned enterprises and listed companies and the formulation and implementation,the private enterprise internal control and its evaluation without enough attention,not to the private enterprise internal control evaluation provide practice guidance.So it is necessary for the construction of private enterprise internal control system and the concrete implementation of the specific research question.In this paper,based on the theory of internal control at home and abroad,as well as the existing related internal control policies,regulations and standards,considering the characteristics of economic environment,the management of private enterprises and the management present situation,aims to build a set of suitable for our country private enterprise internal control system,has fully improve the level of operation and management of private enterprises in our country.In this paper,the research train of thought and main content is as follows: first,according to the reality of our country private enterprise,private enterprise internal control system is put forward the goal of and basic train of thought;Second,in the related literature at home and abroad on the basis of the analysis,proposed solutions shouldfocus on building our country private enterprise internal control system of the important and difficult problem;Fourth,a comprehensive analysis of corporate governance structure and operating characteristics of private enterprises,put forward the basic requirement of building private enterprise internal control system.Fifth,on the basis of the construction of internal control theory,as well as the existing related internal control policies and regulations and standards,considering the characteristics of the private enterprise internal control system construction,put forward a set of is should be in the private enterprise internal control system,and put forward the construction of private enterprise internal control system of concrete implementation strategy.