Research On Internal Control System Of The Internet Enterprises

With the popularity of the Internet technology,Internet enterprises have brought great changes to people's daily life,which has promoted the improvement of accounting policies and regulations related to the Internet industry in china.In September 2015,Gao Yibin,director of the accounting department of the Ministry of Finance,published the article on the current situation of the Internet: "Internet +" and the Great Accounting Times,which is aimed at promoting the domestic accounting management departments to see correctly vigorous development trend of the current Internet industry,take the initiative to seize new opportunities,meet challenges and actively create space for " Internet + accounting " built by the public.At present,China has not put forward the specific requirements related to the internal control on Internet enterprise,but the Internet enterprises,to a large extent,are different from other industries and the original classic internal control theory can not meet the requirements for the current Internet enterprises to establish a sound internal control system.Based on research results at home and abroad,this paper makes a systematic definition of the concept of internet enterprises,at the same time deeply analyzes status quo of the five elements of internet internal control and the features of internet industry and on the basis of that builds the internal control system of internet enterprises.Through the collection of defect identified standards of Internet internal control,and combined with the features of the Internet enterprises,this paper summarizes defects identified standards of the Internet-specific internal control system.The researched content this paper provides a reference for the construction of the internal control standard applicable to China's Internet enterprises.Finally,guided by the theory of internet internal control system established in this paper,this paper chooses the TX company which is engaged in many kinds of business such as social network as a case.It mainly analyzes the "control activities" elements of the five elements of the internal control system of the company and studies defect identified standards of its internal control.Combined with the analysis and evaluation model set up in Chapter 3,this paper provide reference opinions for the medium risk factors and control measures got from the empirical research of TX Company and the improvement of internal control of the Company and the establishment and perfection of the internal control system of other Internet enterprises in China.