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1、ABSTRACTThephenomenonof“shortlife”inChineseprivateenterprisesisanunarguablefact,andthemainreasonisnotquitethelackofproductcompetitivenessormarketplace,butthelackofscientificmanagement.Asoundandeffectiveinternalcontrolsystemisanimportantpartoftheself-regulationandself-restriction
2、inenterprisemanagement.Itcanholdtheenterpriseintheorbitofachievingitsstrategicgoalsandbeanecessaryelementofsuccess.Withtherapiddevelopmentinrecentyears,privateenterprisesareplayingmoreandmoreimportantrolesandmakinganincreasinginfluenceoneconomicactivities.Soitisverynecessaryandu
3、rgenttoestablishasoundinternalcontrolsysteminprivateenterprises.ThemostsignificantreportsininternalcontroltheoryandpracticeistheseriesofinternalcontrolreportsissuedbytheCOSOcommission.Inthelatestreport“EnterpriseRiskManagement-IntegratedFramework”,internalcontrolisreferredtoasth
4、ekeycontentoftheenterpriseriskmanagementsystem.InChina,instructionsandguidedocumentsissuedbyCSRC、MOFandCICPAareallbasedontheCOSOreports,whichdefinitionandelementsofinternalcontrolarealmostthesame.Hence,itisthecertainchoicetoconstructaprivateenterpriseinternalcontrolsystemwithref
5、erencetotheCOSOreports.TheSDGcompanyisaprivateindustrialenterprisepurchasedfromstate-ownedenterprisesbyprivatepersonandit’sallsharesbelongtothefounder.Although,withthedevelopmentofyears,SDGhassteppedintothetop10oftheindustryinChina.Howeverit’sdisquietingthatitsinternalmanagement
6、andcontrolareunsuitableforitsdevelopment.It’srepresentativetotakeSDGwhichfacesbothopportunitiesandchallengesasanexamplebecauseSDGisinfaceofgreatrisksfrommacroeconomiccontrol,environmentalpolicyandsoon.Thispaperisdividedintofiveparts,including:1Thefirstpart:thebackgroundofthepape
7、r,theaim,theessentialthoughtandresearchmethodsareexpounded.Thesecondpart:theessentialconceptionsofinternalcontrol,developmentandevolvement,researchfulresultsandapplicationinChinaarereviewed,andthentheconceptionofChineseprivateenterpriseanditsdevelopingprocessareexplained.commonp
8、roblemsininternalcontrolinprivateenterprisesand
