摘要：After visiting some SEMs and conducting a questionnaire survey of them, the author used the descriptive statistical analysis to analyse the data and found that SEMs emphasized the impacts of the external environment, the construction of the internal control system, and the control of the business links, the currency and assets. But meanwhile, the SEMs ignored the establishment of the enterprise culture, the coordination of the whole enterprise, the containment of the links and positions, and the improvement of the quality of the ones that carried out the internal control system. Enterprises could improve the situation of the internal control by effective division of responsibilities, using the electronic imformation tools, arranging internal audit staff, managers lead by example, enhancing staff skills training to improve their quality, establishing special institutions, improving incentives and accountability of major system and other measures.
