A Comparative Study of the Internal Control Theory

While the theoretical study and practice of internal control in Western countries have made a constant,new development these years,our study and practice on that field have just made a start.Because of the imperfection of internal control,the grave and important cases of the enterprise arise so often that the healthy,constant development of the enterprise is influenced seriously.A comparative study of the internal control theory between our country and Western countries headed by USA,including the theoretical structure,shaping mechanism,and control object,body,content and value,can give some references and suggestions on perfecting our internal control theory of the enterprise.