The opening report of the paper "On the research of internal control theory innovation"

First, the purpose of the research

The research purpose of "On the Research of Internal Control Theory Innovation" is to analyze the characteristics of internal control of information technology in the new environment, analyze the characteristics of internal control, and explore the innovation of internal control concept, in order to make full use of information technology to improve Internal control quality.

Second, the significance of the research

Internal control is an important part of modern enterprise management, and it is also the basis for the smooth operation of business operations. Modern enterprise theory and management practice show that all management work of enterprises begins with the establishment and improvement of internal control. With the rapid development of China's economy, science and technology are advancing by leaps and bounds, economic globalization, virtualization, and informationization are accelerating, and market competition is becoming increasingly fierce. Enterprises must improve their core competitiveness and improve economic efficiency, and it is necessary to strengthen their internal control. Nowadays, information technology is becoming more and more extensive and in-depth in daily life. It is also true in enterprises. The use of information technology to manage enterprises has become mainstream. Therefore, research on the concept of internal control innovation is of great significance.

Third, the research background

In July XX, the relevant departments of the Ministry of Finance set up the Internal Control Standards Committee of the Enterprise to start the construction of the internal control standard system of Chinese enterprises. At the same time, the CSRC, the State-owned Assets Supervision and Administration Commission, the Shanghai Stock Exchange, the Shenzhen Stock Exchange, the China Banking Regulatory Commission, the China Insurance Regulatory Commission and other units have also begun to work on the formulation and research of internal control standards. The internal control construction of Chinese enterprises has been placed at an unprecedented height. However, compared with foreign countries, China's research and practice on internal control theory has a large gap in both breadth and depth.

In recent years, China's information industry has developed rapidly. The manual management method has become incompatible in the application of enterprise management and other large-scale transaction processing. It is imperative to use information technology to improve management quality and management level. This gives us a new topic. The control activities in the traditional internal control concept are changed from controlling people to controlling people and machines. This requires us to innovate in the concept of control.

Fourth, the subject research content

Main content of the study

1. History and development trend of the development of internal control concepts;

2. Analysis of the status quo of internal control of Chinese enterprises;

3. The importance of internal control concepts in business operations;

4. Internal control concept innovation:

In-house concept innovation: including the importance of internal control in the enterprise, paying attention to the quality training of enterprise personnel, paying attention to the perfusion of corporate culture, and creating a learning environment for development thinking.

Institutional innovation within the enterprise: If the original disharmonious system is deleted or reformed due to changes in the environment, innovation should be made in the original system.

Management innovation within the enterprise: such as management level, management system, management methods, etc.

Innovation in science and technology: control of system development, control of system security, control of system maintenance, control of virus prevention, etc.

5. The impact of internal control concepts on the company after innovation.

V. Outline of the paper

Foreword

As an important part of corporate governance and an important measure of business management, internal control plays an important role in the development and growth of enterprises. The establishment, improvement and implementation of the internal control system are the key to the success of the production and operation of the enterprise. With the development of the market economy and the acceleration of the informationization process, the opportunities and risks faced by enterprises have increased dramatically. It is difficult to cope with the fierce and volatile market economy by simply relying on the original internal control concept. The concept of internal control under the accounting information environment Need to be innovative.

First, the connotation and components of internal control

The meaning of internal control

Components of internal control

Control environment

2. Risk assessment

3. Control activities

4. Information and communication

5. Monitoring

Second, a brief history of the development of internal control

Third, the status quo of China's internal control

Fourth, the impact of information technology on the internal control elements of enterprises

Control environment improved

Increase the risk of control

Control activity changes

Information and communication are quick and easy

Increased monitoring tasks

V. Innovation of internal control concept

Concept innovation within the enterprise

Institutional innovation within the enterprise

Management innovation within the enterprise

Innovation in science and technology

Sixth, innovation

1. Establish theoretical systems and methods for the application of information technology to internal control.

2. Establish a new internal control system for information technology.

Seven, references

1. Wang Liyan, Zhang Jidong "Inner Internal Control" Mechanical Industry Press XX published in August of the year;

2. Shi Yanhong "Inner Internal Control" Zhejiang University Press, published in January 2019;

3. Yan Mengyu "On the internal control of the enterprise" "Entrepreneur World" XX year 11th;

4. Li Lianhua “The Connection and Interaction between Corporate Governance Structure and Internal Control”, Accounting Research, No. 2, XX;

5. Zhang Yuexi, “Innovation of Enterprise Internal Control”, “Enterprise Reform and Management”, October XX;

6. Zou Yuxian "On the internal control of the enterprise" "Public Science" XX year 16th.