Abstract
The ‘ecosystem’ of Chinese enterprises is greatly affected by the external environment. This article proposes a behaviour-based internal control framework, defined as ‘3 + 1’, which includes controls at the decision-making, management and operational, as well as behavioural levels. Considering the characteristic Chinese social institution, economic development pattern, policies and regulation, as well as individual values and other external factors, the purpose of this article is to provide new insight and methods to solve fundamental internal control issues by constructing an appropriate institution that can balance internal and external factors to solve both the short- and long-term problems of the control of Chinese enterprises.
Keywords
Get full access to this article
View all access options for this article.
References
)
) [No Difficulty in Tax]. 
). 
) [Empirical Study of Board of Directors, Behaviour and Performance of Listed Companies], 
)
) [Incentive Shareholder Conference by Institution Innovation], 
)
) [The Drawback of Management Institution in Private Enterprise and Suggestions]