Research on the Construction of General Execution Mechanism of Internal Control 

Cuiwei He 

Hunan City University, Yiyang, Hunan, 413000, P. R. China 

Abstract: The construction of two aspects of the implementation of the internal control framework should be: one is the characteristics of internal control from the "law", to build the formal enforcement mechanism of in-ternal control, the basic requirement for the realization of the internal control system, to achieve the effect of two standard heteronomy; strengthening the role of enterprise informal control, for the official control system can not be standardized the behavior, through the enterprise values and the internal rules of ethical guidance and encouragement, to achieve the goal of moral heteronomy. 

Keywords: Internal control; Enforcement mechanism; Construction