Issues Related to the Internal Control System Analysis

Pengfei Li

Shenyang Jianzhu University Shenyang, China

Abstract: With the strengthen of China's economic reform, social and economic environment have undergone great changes, the internal control as the important means and methods for strengthening the internal management are increasingly affected all aspects of society concern and attention. Internal control is a more rigorous and complete control system developed and implemented by the enterprise in order to improve the quality of accounting information, protect the security and integrity of assets , ensure to implement the relevant laws and regulations. The implementation of the internal control system has a very important role to improve production, strengthen management system, ensure economic efficiency and prevent operational risks. It can be said that the success of a business largely depends on the operation of internal control system. Therefore, improving the internal control system and ensuring the quality of accounting information have a very important significance to improve the corporate governance structure and information disclosure system and protect investors' legitimate rights and interests.

Keywords: Internal control; Control system; Control environment