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1、AbstractModerninternalcontrolissuesrelatedtothesustainedandhealthydevelopmentofenterpriseshasbeenthefocusofinternationalissuesofcommonconcern.AmericanEnron,WorldComfinancialfraud,ChinaAviationOil(Singapore),ChinaNationalCottonReservesCorporation,TheSRBcopperandotherenterprisesas
2、eriesofcrises,havebeenmadethecountrymorefullyunderstandtheregulatoryauthoritiestostrengtheninternalcontroloftheconstructionofChina'senterprises,especiallylistedcompaniesimportance.Since2005,China'sauthoritieshaveissuedanumberofdepartmentregulations.June2&200&theMinistryofFinance
3、,theCommission,theAuditCommission,CBRC,CIRCfivedepartmentsjointlyissuedtheHbasicnormsofinternalcontrol”，andHsupportinginternalcontrolguidelines'1issuedbythemonApril26,2010,marksthesystemofinternalcontrolpracticesarebasicallycompleted.Howtoimplementgoodinternalcontrolpracticesand
4、supportingguidelineneedstobeexaminedisthecurrentmajorissue.Goodinternalcontrolisahugeproject.Inthefiveelementsofinternalcontrol,theinternalenvironmentisthebasisforenterprisestoimplementinternalcontrol.Andtheorganizationalstructureisthecoreofenvironmentalcontrol,isthemostbasicwor
5、koftheinternalcontrolconstruction.Inordertoreinforcethefoundationforbuildingtheinternalcontrol,internalcontrolbasedonorganizationalstructureworthyoffurtherstudy.Inthispaper,first,fromthetheoryofinternalcontrolandorganizationaltheory,baseonpreviousresearch,analyzesandsummarizesth
6、ecriticalcontrolpointsofinternalcontrolbasedonorganizationalstructure.Secondly,usethecriticalcontrolpointsoforganizationalstructuredesignandoperationasaguide,andanalyzekindsoforganizationalpatternsriskwhichexistininternalcontrol,andthecorrespondingriskpreventionmeasures.Finally,
7、Inordertoputthetheoryintopractice,takeasmallprivateenterpriseasanexample,analyzesenterpriseshowtocombinetheirdevelopmentstage,companysize,industrytypeandotherspecificconditionstoselecttheappropriateorganizationalframework,duringtheorganizationalstructureofinternalcontrolconstruc
8、tion,andanalyzestherisksandspecificpreventiveme
