| Theory and practice of the internal control in China has experienced a long and gradually deepen period and made some achievements.But many problems about it exist in the environment and execution and other aspects.Factors influencing the internal control are various.The factors include the quality and ideas of enterprise leaders,the quality and loyalty of enterprise employees,oversight mechanisms,cost design,etc.Development experience of foreign internal control is enlightening our country,especially the experience of America,Japan,Britain and Hong Kong is valuable.Suggestions and thinking aimed at perfecting our internal control must be made,in view of the existing problems,seen from the influence factors,focused on the environment,processes,links,supporting mechanisms of Internal Control. |