China's Internal Control Assessment in Risk Management-Based on 72 Enterprise Case Studies

With the Enterprise Internal Control Guidance issued by the Chinese government, it became a focus. This paper attempts to use case study method, analysis the nearly 10 years Chinese ST, PT enterprise case samples in the risk management thought, together with the Enterprise Internal Control Application Guidelines. We summarize the outstanding problems in China's enterprise internal control and make practical recommendations on the points of assessing internal control in Chinese enterprises.