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1、AbstractThinkingofinternalcontrolwasbornbefore3600BCMesopotamiacultureperiod,butitwasnotuntil1992Americanissued"internalcontrol-integratedframework"(COSOreport),internalcontrolismatureandsystematic,andgottheworldwidelyrecognized.In2002,amajorfinancialfraudfromUSAlistingCorporationsince2000
2、appearconstantly,ledtothe"Sarbanesact"issued,promptingtheworldtheimportanceofinternalcontrolsandinput.Chinaconformstothetrendofthetimes,butalsothetimelyintroductionoftheconstructionofinternalcontrolsystemrequirements,butfromthepracticeresult,theeffectisnotideal.Thepurposeofthisarticleistom
3、yworkunitastheresearchobject,basedontheinternalcontrolrelatedknowledgeofinternalcontrolpresentsituation,theunitofanalysis,putforwardtheimplementationmethodsandmeasuresforcontrolofthefiveelementsofinternal,trytomaketheinternalcontrolinthisunitcanreallyplayaroleinaconstructive,preventive,mak
4、etheenterprisetosteadyandhealthydevelopmentintheeconomicsocietyincreasinglyuncertainty.Thisresearchmethodismainlyliteratureresearchmethod,surveyresearchmethodandcasestudymethod.Throughtheresearch,drawsthefollowingconclusion:⑴thecompany'scorporateculturelackofinstitutionalrespect,controlofc
5、onstructioninternalneedsfromthetopdown,theexecutivesofthecompanytomakeoneselfanexample,establishagood"systemenvironment",itmaypromotetheeffectiveuseofinternalcontrol.⑵strengtheninternalsupervisionandaccountabilitysystemcanenhancetheeffectivenessofinternalcontrol,butrelatestoseniormanagemen
6、t,internalsupervisionisdifficulttoplayarole.⑶becauseofthelimitationoftheresources,theinternalcontrolshouldnotTandaqiuquan,shouldpayattentiontotheriskassessment,themajorrisksidentified,establishmentofcriticalcontroltopreventsignificantriskstothecompanycausedsignificantloss.⑷controlactivitie
7、sthreebusinessareas,companiesneedtopayparticularattentionto:①thecontractbusiness;②theprojectmanagement;③theeconomicevaluationofcashrewardsandpunishments.⑸timelyinformationcollectionandintegration,isindispensabletotheeffectiveoperationofinternalcontrol,theERPsy
