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1、建立企业内部控制制度必要性探讨（Discussiononthenecessityofestablishingenterpriseinternalcontrolsystem）TheestablishmentofenterprisesastheExportDepartmentofhangingsystemnecessityofexplorationAbstract:theinternalcontrolsystemisthesocialdevelopmenttoacertainperiodofthings,isanimportantmea
2、nsofmanagementofbehalfofenterprisesItcoversthefivemajorpartsoftheenterprise:controllingtheenvironment,occupying,controllingtheliving,exchanginginformationandregulatingthedegreeofthefivepartsThethreeitemsarecloselyrelatedtoeachotherandconstituteacompletesystemofinternal
3、control.Internalcontrolputsforwardtheideaofhumanism,especiallystrongManagementintheestablishmentandoperationoftheinternalcontrolsystem,theroleoftheMinginternalcontrolistonipinthebud,istheinternalTruedegreeofcontrolInternalcontrol;COSO;calculation;corporategovernance;en
4、terpriseprocessInthefiercecompetitionoftoday'ssociety,enterprisesneedtosurviveanddevelopwithoutinternalcontrol.InternalcontrolisveryimportantforenterprisesAtpresent,theinternalcontrolsystemofenterprisesinChinaislimitedtotheinternalcontrolsystemandthecontrolstructure,an
5、devensomeenterprisesTheinternalcontrolistheinternalsupervision,isthewordread.Therefore,itisnecessaryforustomakeastepinsidetheenterpriseEarthexploration.Whatistheinternalcontrol?Internalcontrolreferstothereasonableprotectionofthecompany,thenormaloperationofeachactivity,
6、thespecificpurposeofbuildingAseriesofpoliciesandproceduresconstitutedbybodyInthe20century,theUnitedStatesin40s,theinternalcontrolsystemintheearlydays,itisinan"internalsystem"formItspointisverymuch,thatis,strokingonebyonepersonisnotassured,withtwoormorethantwopeopletoap
7、ply,Ontheapplicationofthecustomerbyamutualsystem,antipoorstudentsmay_degreesThemostcommonsystemistomanagethedivisionoflabor,SalescannotcustomizethecreditangletotheERPinformationgeneration,theDepartmentoperatorcannotmodifytheDepartment,theDepartmentdoesnotmodifytheDepar
8、tmentItcanbeoperated,anddifferentpeoplearegivendifferentlimitsandsoon.ThemethodisthehardmethodofinternalcontrolIn1949
