Construction Control Mechanism Based on Management Control

There are many difficulties during the practical design and enforcement of internal control of COSO framework,the difficulties result from the deficiency of control mechanism,so control factors can not be suited to business process.Because management control researchers pay more attention to business process operation,as a result,we put forward control mechanism system composed of guiding mechanism,incentive mechanism,restriction mechanism and monitoring mechanism based on resources optimization and allocation,through "restriction + incentive" principle and by analyzing and learning research literatures about western management control and integration system.