The essential attributes and conceptual categories of research objects are the most basic theoretical elements of any theoretical system. At present, internal control has become a hot issue in the social economy. The understanding of the essential attributes and conceptual categories of internal control has become the focus of debate in the theoretical circle. Western theoretical and practical circles have seen internal control as a kind of “management tool†(Faol, 1908; Kongz, 1961), Japanese Business Accounting Review, 2007), “Management Activitiesâ€. An indispensable component" (CoCo, 1995) and other views; in the internal control concept, there has been ''internal containment' (RH Montgomery, 1912), "internal accounting control" (AICPA, 1936), "internal Control structure (three elements) "(AICPA, 1998), "internal control system (four elements)" 1995; Turnbull report, 1999), "internal control integration framework (five elements)" (COSO, 1992, 2013), "internal Control process (six elements) "(Japanese Business Accounting Review, 2007), "Enterprise Risk Management Framework (eight elements)" (COSO, 2004), etc. However, there is still a lack of a universal and authoritative internal control of the enterprise. Definition, people often ignore the essence of internal control and talk about concepts, or confuse the difference between essence and concept. Even the most advanced internal control theory and practice Home and Organization One US and COSO gave a more authoritative description of the concept of internal control of enterprises, but it is also quite controversial (Zhang Anming, 2002; Cai Jizhen, 2006; Liu Yulun, 2010; Bai Hua, etc., in China, scholars are more It is a study from a purely theoretical perspective, applying the essence and concept of internal control of enterprises. Some scholars believe that internal control of enterprises is an economic control system or an economic mechanism or system based on a certain theory of economics (Liu Minghui et al. , 2002; Zhang Yixia, 2007; Li Xinhe, 2007; Zhou Jijun, 2011); some scholars based on a certain theory of management, that enterprise internal control is a special function or a tool or a process of enterprise management (Ouyang Electric Equality, 2007; Xie Zhihua, 2009; Gu Shuping, 2011); other scholars directly from the appearance of the mechanism of action, the internal control of enterprises is equivalent to enterprise risk management (Ding Yougang et al., 2007; Dai Wentao, 2010; Li Hua, etc. , 2011). Since the twentieth century, enterprises have developed into a set of economics by Drucker. Accounting research project "Enterprise Internal Control Design Operation Process and Method Research" (2010KJB005) and Guangdong Philosophy and Social Science ''Twelfth Five-Year Plan' 2013 Disciplinary Joint Project "Theoretical Improvement of China's Enterprise Internal Control System" (GD13XGL38) Phased results.
Public research 2014.2 Political-social "Three-in-one modern enterprise 1" Many scholars try to interpret internal control from a multidisciplinary perspective (Yang Zhounan et al., 2007; Yang Xiongsheng, 2011; Wang Haibing et al., 2011), in order to adapt to modern enterprises. Management requirements, play its due function and role.
This kind of scene of blossoming and arguing has expanded the imagination of the theory and practice of internal control of Chinese enterprises, and created unprecedented prosperity in theoretical research and practical application. However, on the other hand, it has objectively caused the confusion of the internal control theory research and the development of practice. Although in recent years, the internal control practice is rich in data and there are many empirical papers, it has little to do with the nature and concept of internal control.
Therefore, it is especially important to correctly understand and define the essential attributes and conceptual categories of internal control. This thesis will use Marxist epistemology, analyze the historical evolution of internal control and the internal control practices of major developed countries, explore the essential attributes of internal control, and then infer its conceptual categories, and reflect on the internal control system construction of Chinese enterprises.
Second, the understanding of the nature of the internal control of the enterprise and the concept of the scope of the academic community for what is the internal control of the enterprise, like the scorpion touch (Zhang Yixia, 2007), there are different opinions. The reason is that there is a problem of understanding the essential attributes and conceptual categories of internal control of enterprises.
Aristotle believes that the essence of things is its 'genogeneidon, aspeciesofagenus', which has two meanings: it is the relationship between commonality and individuality of contradiction. 2 Concept is the form of thinking that reflects the essential attributes of objects . In the process of repeated practice and cognition, people abstract the common essential attributes of the perceived things, generalize them, and leap from perceptual knowledge to rational cognition. The concept has two basic characteristics: connotation and extension. The former refers to the sum of the essential attributes unique to the thinking object reflected by the concept; the latter refers to the specific number or range of thinking objects reflected by the concept.
The meaning of the term internal control of enterprises depends on three: enterprise, internal and control, in which control is its connotation and essence. In the constraints, tube bundles; regulations, systems; in accordance with the prescribed standards. The combination of two words is “controlâ€, which is defined as: grasping the object does not make it arbitrarily active or out of scope; or making it under its own possession, management or influence, and targeting according to the controller’s will, within the enterprise The control body controls the control object, and is an economic control system formed by organically combining rules, systems, procedures, atmospheres, etc., which exist within the enterprise with constraints, guidance, supervision, measurement and evaluation functions. (Zhang Yixia, Zhang Shiying (2007) after examining the views of philosophers Hegel, Dilthey, and Husserl, the difference between natural science and humanistic science is that the former pursues the pursuit of universal law. The latter pursues the individual value of life value. From natural objects to cultural objects is a transformation process from universality to individuality.
We believe that the understanding of the essential attributes and concept categories of internal control of enterprises can be started from the following two aspects: First, the essence of internal control that belongs to the humanities category emphasizes its ''personality'. Second, the concept of internal control should be '' The unity of "personality" and "commonness" in order to follow the Marxist epistemology, the understanding of the internal control of the enterprise ''commonity (that is, the universality of contradiction)' and ''personality (that is, the particularity of contradiction)) must go through two stages. First, the generalization of commonality should be from concrete to abstract, from practice to theory. It can summarize the various phenomena of internal control and its external relations from the longitudinal analysis of the evolution of internal control, and summarize the internal control of the enterprise. Prescriptive; 1 Peter Drucker. 2006. New Society. Shi Xiaojun, Tan Wei, etc. Beijing: Mechanical Industry Press, 4060, ah, 2014.2 Second, the interpretation of personality, from abstract to concrete, from theory to practice, It can infer the special presupposition of internal control of enterprises from the horizontal comparison of internal control practices in major countries, and reveal the internal relations and regulations between them. Law.
Third, vertical analysis: from the historical evolution process, the commonality of internal control of enterprises before the emergence of the concept of internal control, the idea of ​​internal control has sprouted. According to the historical records of Sumerian culture, around 3600 BC, the ancient Sumerians began to establish account checking methods. In ancient Egypt, the two bureaucrats recorded each other when they were taxed, and they were mutually restrained; when the grain was put into the warehouse, the separation of duties in grain transportation, storage and storage, and custody was carried out (Wen Shuo, 1996). In our country, Zhou Dynasty left the main content and implemented the separation of posts. We believe that the internal control of the ancient times is essentially a simple economic containment and management constraint relationship based on the social division of labor and cooperation. It is a kind of guarantee for the orderly conduct of production and management activities.
The internal control of modern enterprises emerged after the industrial revolution and the factory system. It has experienced three development periods.
In the late eighteenth century, the first industrial revolution took place in the UK and the establishment of a factory system began. In the form of factory organization, in order to prevent confusion and errors in property management methods and records caused by the refinement of internal work, we began to establish a containment system for property and bookkeeping based on responsibility. In the middle of the 19th century, American railway companies emerged as organizational management innovations, and explored a simple internal control system including separation of duties, bookkeeping, and physical containment in terms of organizational structure, assignment of responsibilities, business procedures, and internal audit. The control of money, money, objects, etc., achieves the purpose of protection, guidance, and prevention. After entering the 20th century, the focus of the audit has shifted from checking for errors and correcting the correctness and reliability of the balance sheet items. In practice, it has been found that all enterprises with internal containment systems have fewer errors and frauds, and balance sheets. The credibility is relatively high; the audit results are good for all businesses and links that implement internal containment. In this way, as long as the internal containment is checked to be established, sound and effective, the audit focus can be planned. As a result, external audits began to strengthen internal corporate containment.
It can be seen that the early internal control showed: (1) Internal restraint originated from the industrial revolution, and the factory system, especially the corporate system, was the precondition and internal motivation for internal containment. In other words, internal containment is an inherent need of business management and has endogenous characteristics. (2) In the case of management theory and practice at that time, the control is almost enterprise management, and the internal control at the core of control is regarded as the 'pronoun of enterprise management'. (3) Internal containment has restraint and protection Guided and checked for fraud prevention functions, used by corporate accounting and external auditors as tools to prevent financial fraud, save audit costs, and improve audit efficiency, and have been widely promoted. In other words, internal accounting management and external auditing needs to be internally formed. The external dynamics and promoters of development.
(II) Internal control of auditing technology-oriented internal control of essential deviations In the 1980s, internal control of enterprises experienced three stages of internal accounting control, internal control system and internal control structure. They have a common feature, that is, the source The internal control of the internal needs of the enterprise management becomes the project supervision technology, measures, systems, policies or procedures that external regulators impose on the enterprise.
At this time, the inherent needs of enterprise management and the external promotion of external regulators jointly affect the development of internal control. The internal audit system, supervision and balance mechanism and management control and its corresponding management activities based on the separation of powers, principal-agent relationship, large-scale operation and standardized production are the essential attributes of internal control; and as the false information of governance accounting, alleviate A series of control methods, measures, systems, policies or procedures formed by auditing business, improving audit efficiency and protecting the most effective means of auditing risk are secondary attributes derived from the essential attributes of internal control. However, this derivative attribute has been “fully enlarged†and “'abducted†by powerful external regulators, especially the CPA auditing community, resulting in the emergence of ''audit technology-oriented internal control' and deviating from internal control. Nature.
There are inherent defects in this kind of internal control: (1) The deviation of essence hinders the development of internal control theory and practice. The main purpose of internal control of auditing technology is supervision, prevention, error checking and prevention. It focuses on the accuracy and trialability of the report, and the inherent functions of supervision and checks and balances, constraints and influences, and the corporate objectives involved. , strategic planning, operational efficiency effects, and management control methods are less relevant to the public research 2014.2 note and research. (2) The integrity of internal control is separated. The internal control that external regulators push based on their interests is artificially divided into accounting control and management control, which makes it impossible to form synergy and cohesion. As Mr. Kairorus (1980) described, ''smashing the jade into pieces' and thinking that ''before this jade is completely repaired, we can't have an internal control definition that is useful to managers and understood by managers. ."
(III) Management-oriented internal control framework - internal control of the nature of regression and integration In the past 30 years, internal control began to integrate its scope, repair its functions, make up for its defects, and return to its nature. In the 1980s, the financial failure of the new round of the US led to the bankruptcy of a large number of financial institutions. The survey found that almost all cases were related to the auditor's dereliction of duty. In 1992, the COSO Committee issued the “Internal Control – Integration Framework†report (referred to as the COSO Report), arguing that “internal control is a process of providing reasonable assurance for the realization of goals such as compliance.†This definition, aspect, accepts the views of the majority. Providing a common language and communication basis for all parties to make internal control communication more effective; on the other hand, it recognizes the management attributes of internal control, and thinks that they are composed and form an organic connection with each other. Since then, internal control is no longer only seen as a system and a mechanical regulation, but a dynamic management process and an orderly control system.
In 1996, COSO released a report on ''Internal Control Issues in the Use of Derivatives', suggesting that the model used to manage the risks associated with derivatives can be used to manage almost any type of risk. In 2001 COSO commissioned Puhua to develop a The management of the company evaluated and improved the framework of enterprise risk management. During this period, Enron, WorldCom and other cases occurred, prompting the US Congress to enact the Sarbanes-Oxley Act (SOX Act) in 2002. Expanded the rules for maintaining the internal control system of public companies, requiring management to verify and be verified by independent auditors. In 2004, based on the COSO Report and the SOX Act, COSO introduced a “management orientation†that promoted internal control. Replace ''audit technology orientation'. Conceptually, it highlights the management attributes and believes that ''enterprise risk management is a process in which the board of directors, management and other personnel participate together'," internal control is part of risk management and includes a risk management framework for internal control. It provides a more powerful concept for management. From the content point of view, the position bias and interest orientation of the main body (CO-SO) are gradually reduced, which is better reflected in the purpose of the management of the enterprise.
In 2013, COSO was based on a business environment that was becoming more technological and global, and stakeholders were seeking a more transparent and accountable internal control system to support business decision-making and corporate governance, and a new version of the COSO report was issued. The new version retains the basic control of the internal control definition and the five elements, and further recognizes that internal control is a process of 'uninterrupted tasks and activities', emphasizing the influence of the organization's board of directors, management and other personnel. ".
From the analysis of the COSO report (especially the new version of the COSO report) and the ERM framework, we judge: First, internal control gradually returns to the endogenous nature of enterprise management needs; second, internal control is seen as enterprise management. A process, or a tool.
Through the analysis of the evolution process of internal control, we derive the following commonalities of enterprise internal control: 1. Internal control of enterprise is essentially an enterprise management activity, which originates from enterprise management needs. In the evolution of theory, it has experienced the process of change from the initial spontaneous formation of the internal containment theory to the static ''methods, measures, institutions and proceduralism', to the dynamic "process theory" enterprise risk management theory; In terms of development, it has experienced the spontaneous generation of restraint, correction and prevention, and the main purpose of reliability and compliance. It is promoted by external regulators, especially certified public accountants, and then to operational efficiency and risk prevention. The main purpose is a logical interpretation of the government department. It embodies the game between enterprise managers and external regulators, which just proves the objectivity and irreversibility of internal control as the inherent essential feature of management activities.
æ–«å•Šæ–«2014.2 2. Internal control of enterprises is the basic guarantee system for the normal operation of production and business activities and the smooth realization of corporate goals. It plays different functions and functions in different periods, but the most basic functions are still containment and restraint and protection. And guidance, supervision and influence, measurement and evaluation, reflecting the essential characteristics of enterprise management control.
3. The internal control of the enterprise is objectively inextricably linked with the audit of CPA. The CPA audit has effectively promoted the changes in internal control and adapted to the development requirements of internal control. This kind of connection has become a kind of entanglement between people, especially stakeholders, to correctly understand the essential attributes and conceptual framework of internal control.
Fourth, horizontal comparison: from the comparison of internal control of the United States, Canada, Britain and other countries to judge its personality () US COSO understanding of the nature and concept of the internal control of the enterprise as mentioned above, whether it is the COSO report, or the ERM framework, In essence, they all think that internal control is a 'process'.
However, in the analysis of the process, it is considered that the business processes implemented by the units or functional departments within the organization or across departments or functional departments are managed through basic management processes such as planning, execution and monitoring. Internal control is part of and integrated with these processes, and internal controls enable these management processes to function and monitor their implementation and ongoing relevance. Internal control is a management tool, not a management alternative†(COSO, 1992). The new COSO report emphasizes that internal control is a process of 'uninterrupted tasks and activities, a means to achieve purpose, not It is the purpose itself (COSO, obviously, COSO understands the nature of internal control of the enterprise: (1) regard internal control as part of the management process; (2) internal control is a management tool, not a substitute for management; 3) Internal control is seen as a tool to ensure that the management process plays a role and monitors the management process; (4) Provides a reasonable guarantee through monitoring.
Based on this, we believe that COSO essentially only regards internal control as a tool for fulfilling the monitoring function. Its basic function is to provide reasonable assurance for operational efficiency, reliable reporting, and legal compliance (the ERM framework adds strategic objectives). Therefore, it is not unreasonable for the academic community to attribute it to the internal control of “management orientationâ€. This view of internal control is not only theoretically controversial (Zhang Anming, 2002; Cai Jizhen, 2006; Bai Hua et al., 2011), but also logically flawed (Liu Yilun, 2010). The reasons are: (1) Internal control is more a tool that outsiders (CPA) give to the company to supervise the enterprise, failing to upgrade to a management activity of the enterprise, and restricting the internal control functions and functions; (2) Too much emphasis on technical norms and caliber consistency, neglecting the individual differences in management control; (3) The concept of internal control of enterprises is practical, but its structural integrity, logical rigor and terminology are lacking.
In short, although the C0SO report is the master of today's internal control, it represents the highest level of internal control from a technical point of view. However, this is mainly aimed at the establishment of internal control technology standards by external regulators. The internal control system formulated in accordance with the American cultural method is difficult to become the common norm of different social system countries, and it deviates from the essential attributes, and it is not rigorous in the concept category. Therefore, in a sense, it does not Has "universal value."
(II) Canadian CoCo's innovation and contribution to the essence and concept of ''control') At the end of the 20th century, the internal control of Canadian enterprises showed the following trend: enterprises pay more and more attention to internal control from their own management; the public requires enterprises to publicly disclose the effectiveness of internal control. Voices are growing louder; social regulators are increasingly focusing on internal controls to protect the interests of corporate investors. Based on this, the CIA's Criteria of ControlBoard (CoCo) issued Control in 1995. Guide, published in 1999, "Guidelines for Assessment Control", and in 2000 released a sensible guide: dealing with the risks of the board of directors. CoCo takes the "Guide to Control" and "Guide to Evaluation Control" as the main body, with purpose, commitment, ability, monitoring And the study of the four major control elements and the 20 principles derived from them as the main features, forming a world-recognized modern internal control theory framework in line with the COSO report. From the perspective of the internal control essence and concept, CoCo has the following innovations. And contributions: (1) defined internal control In view of the new understanding of the nature of internal control, CoCo extended ''internal control' to 'control'. For the first time, it clearly distinguished the internal control concept based on independent auditing and the internal control concept based on corporate governance research 2014.2. Control provides reasonable assurance for the realization of corporate management objectives. Internal control activities are an integral part of management activities and are the “management activity theory†in the typical sense. (2) The basic structure of control is determined, and based on this, the conceptual category of internal control is defined. It believes that in any enterprise, control includes four basic elements: purpose, commitment, ability, monitoring and learning. They are linked into a cycle (system) through “actionsâ€. These four elements objectively reflect the control. The whole process of control of environment, control activities, monitoring and evaluation constitutes the complete internal control basic structure. (3) Define the concept extension and scope of internal control of enterprises. The CoCo Control Guide is not only broader than the COSO framework, but more importantly, it more closely reflects how the organization is organized and operated.
(III) The Turnbull Report of the United Kingdom for the Expansion and Deepening of Internal Control of Enterprises From the historical point of view, the United Kingdom is the earliest company in the company system and the most developed country of the company. Its corporate law, corporate governance structure and governance mechanism are the most perfect. The emergence of British internal control is based on this. In 1998, the British Chartered Accountants Association (ICAEW) commissioned a special committee chaired by Mr. Turnbull to study and develop internal controls. In September 1999, the Internal Control Framework Report was published. CTumbull report). The report is comparable to the US COSO report and (1) proposes a broad-based view of internal control that is risk-oriented. It believes that internal controls are implemented by the board of directors and management to prevent risks from occurring or to reduce the risk to an acceptable level. (2) Directly embed internal control into corporate governance. On the one hand, the internal control norms belong to the corporate governance legal system, that is, “Company Law – Listed Stock Registration Rules – Joint Corporate Governance Guidelines – Internal Control Regulations (Turnbull Report)â€. On the other hand, the requirements for internal control are directly embedded in the company. In the governance structure. (3) Pay more attention to the asset security objectives and reflect the different management control characteristics requirements from the audit technology. The author believes that the Turnbull report, in essence, establishes that internal control is a risk management control system; in the concept category, it establishes a risk control-oriented, embedded internal control into corporate governance, and a broader range of control, Management controls with distinctive internal controls.
A comparative analysis of representative internal control such as beauty, force, and English can reveal some special properties or regularities.
1. The internal control of the enterprise has both social and technical attributes, and the social attribute is the first. The United States is based on the internal control of corporate reporting, with narrow internal control centered on risk prevention and fraud control. In contrast, the UK and Canada are based on corporate business processes, with a focus on risk prevention (Turnbull reporting) and generalized internal control that promotes corporate goals (CoCo), with a greater emphasis on corporate governance structure, organizational structure, business structure and Internal factors such as financial accounting characteristics, corporate culture, information technology, economic development level, government regulation, legal environment, social risks and other external factors fully reflect the dual nature of internal control, representing the development direction of today's internal control.
In terms of its essential attributes, the United States, Britain, and Canada have gradually recognized the management attributes of internal control, but in terms of caliber, there are three representative views: narrow, slightly biased, and broad. Internal control is the inherent requirement of enterprise management and exists as an integral part of management activities. It differs only in different countries due to its institutional environment, operational mechanism and mode of action. It can be said that the essence of internal control is a business management activity.
Focus on the framework design of the essence of internal control: the conceptual framework is generally consistent, and the definitions are different. Although the United States is a typical representative and a master of modern internal control, it is a paradigm of internal control, but it is unrealistic to adopt a completely unified theoretical framework in the world. Countries and regions, based on their own characteristics and their respective subjective and objective conditions, based on the COSO framework, develop internal control frameworks or reports that are appropriate for them. Some countries have basically inherited the control ideas of the COSO report, such as France, South Korea, and Japan; some countries have realized the transcendence of the COSO framework and established a broad concept of internal control and its framework system, such as Canada and the United Kingdom. These frameworks or reports broaden the scope of internal controls and regulate the internal controls and operational rules that can be used by their respective companies. This kind of differential concept represents the main direction of the research and practical application of internal control norms, and is accepted by the majority of internal control practitioners in their respective countries.
He æ–« æ–« 2014.2 4. In the concept extension of the internal control of the enterprise, due to the difference in the understanding of the essential attributes, the expression of the internal control objectives and the constituent elements are also different. On the internal control objectives, the original technical objectives of internal control are basically the same, and the differences in development objectives are prominent, reflecting the differences in the understanding of the essential attributes of internal control and the positioning of internal control objectives. On the internal control components, the control environment, control activities, monitoring and evaluation are basically the same, and the differences in risk assessment, information and communication are obvious, mainly due to differences in target positioning and element expression. .
1. In the understanding of the essential attributes and concept connotations, enterprise internal control is a special enterprise management activity, which is endogenous to enterprise management needs, with social and technical dual attributes; internal control of each country and its normative system objective There are obvious differences, which cannot be said in terms of the extension of the concept and the scope of the concept. It can be described by the subject, objectives, elements and functions of the internal control of the enterprise: (1) its main body is the corporate board of directors, management and other employees (internal control) (2) The basic goal is the corporate goal. The sub-goal can be divided into technical goals and development goals. The former includes the reliability of the report and the compliance of laws and regulations. The latter includes the efficiency of the operation. The security of assets and the strategic development; (3) its elements are mainly composed of control environment, control activities, monitoring and evaluation; (4) its functions are containment and restraint, protection and guidance, supervision and influence, measurement and evaluation. It embodies the basic characteristics of management control.
According to this, the internal control of the enterprise can be defined as: the company's board of directors, management and other employees, in a certain control environment, through the implementation of the functions of containment and restraint, protection and guidance, supervision and influence, measurement and evaluation, etc. A corporate management activity that occurs as a result of reporting reliability, legal compliance, operational efficiency, asset security, and strategic development.
(II) Enlightenment to the construction of China's internal control system 1. Clarify the internal control of the enterprise as a management activity, correctly handle the relationship between internal control social and technical. Internal control is a management activity, essentially a management behavior standard system. . The objects regulated by internal control are human behavior and corporate behavior composed of multiple individual behaviors, as well as various control activities caused by these behaviors. Human behavior and its control activities are subject to the social environment in which the actor is located, the cultural system in which it is located, and the social values ​​it has, and therefore have obvious social attributes.
If the internal control specification system is only a technical behavioral norm system, then it means that there must be a unified internal control standard system. In other words, we can find a classic control specification standard system to copy or reference.
However, due to the social attributes of internal control, under the pattern of diversified social and economic development, multi-polarization of political and economic systems, and diversification of world culture, a unified and widely applicable internal control normative standard system does not exist. of. There is no complete agreement between the internal control specification standards determined based on this existing pattern or this unchangeable pattern of expectations.
In 2008, China issued the "Basic Standards for Internal Control of Enterprises" and the "Guidelines for Supporting Internal Control of Enterprises" in 2010, and implemented them in China and abroad at the same time in 2011, marking the initial formation of the internal control system. However, this system is basically based on the reference or copying of the C0S0 report and the ERM framework. It is difficult to adapt to the needs of China's internal control under the conditions of the socialist market economy. The important reason is the nature of internal control. Its social attributes are not well understood. Therefore, under the premise of fully considering China's national conditions, it is an inevitable choice to establish and improve the internal control system of China's enterprises as soon as possible.
2. Based on national conditions, determined to innovate, and form an internal control system with Chinese characteristics as soon as possible. First, establish and improve an internal control framework system that controls the environment, control activities, monitoring and evaluation as the basic elements. Risk assessment is an important part of risk management, and it is a kind of internal control. It plays an important role in the whole process of internal control. Information and communication are the modern methods and means that must be adopted in various enterprise management activities. The link of each link. Risk assessment, information and communication distribution research. 2014.2 In the basic elements of control environment, control activities, monitoring and evaluation, it should not be an independent factor. The internal control framework with control environment, control activities, monitoring and evaluation as the basic elements is more in line with China's three-stage management mode of ex-ante control, in-process control and post-event control, which makes it easier to design internal control business processes and enhance operationality. It is closer to the internal control practice, which is conducive to the realization of the basic objectives of internal control and the formation of effective information for internal control.
Secondly, in the near future, combined with China's national conditions, improve and improve the internal control standard system of internal control and reporting control; combined with the characteristics of different types of enterprises in China, establish and establish the internal control standards and evaluation standards system of Chinese enterprises; China's socialist market economic system, laws and regulations system and enterprise management system, in accordance with the system and integration perspective, clarify the relationship between internal control and CPA audit, corporate governance and risk management, and find their integration from the perspective of management efficiency. Point, sort out the boundary between them from the perspective of business effects, and establish a system of internal control scope.
3. Inheritance and development, sharing and emphasizing, carrying out internal control history research and international comparative research In the construction of China's internal control system, it is necessary to inherit and carry forward the practical experience of China's internal control, especially the Confucian culture in controlling thoughts. The essence of the above, its advocated blood relatives, current world work, self-cultivation, moral and rational humanistic concepts, filial piety, loyalty, faith, rites, righteousness, honesty, shame, moral standard, "inner-sacred king" personality Ideal and management thoughts are needed for the construction of the internal control system of enterprises characterized by ''people control people'. It is suggested that the theoretical circles systematically study the history of China's internal control and establish the history of Chinese internal control.
The second is to learn from and absorb the advanced control concepts and scientific control methods of Western countries. Comparatively speaking, the United States has established an internal control norm system that guarantees the true and reliable corporate reporting as the core objective, the service capital market as the basic principle, comprehensive, full-featured, and whole-process, and has established control standards and evaluation standards widely recognized by the international community. The UK has established a complete and clear internal control legal norm system, which has formed an internal control implementation mechanism that embeds internal control requirements into corporate governance and implements principle compliance, risk orientation, and framework guidance; Canada has established an The internal control theory system for control system design, evaluation and reporting establishes a control concept based on corporate governance, and designs a more streamlined, more dynamic, more wording use for maximizing the support of corporate executives. The internal control architecture for management terminology. It is recommended to establish a comparative study of internal control in the subject area to take the lead of each country.
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