ABSTRACT
As the Chinese economy grows enormously and Chinese enterprises expands rapidly, enterprise internal control becomes more and more important. To improve enterprise management expertise and promote sustainable economic growth, the Chinese government and its agencies actively promote the development of internal control. The implementation of internal control has many innovative and distinct Chinese characteristics, which are largely different from those in the US. The research on internal control in China emerged recently. In this chapter, we introduce internal control institutions in China, including framework and practices, and review the related literature to scholars and practitioners.
