Financial Internal Control System Design Of Shaanxi Xinghua Co.Ltd.

The financial internal control is an important component of enterprise internal control system, and occupies the kernel position of the financial management system. A healthy financial control system actually reflects the perfect corporative management structure of the enterprise. The innovation and further development of the financial internal control will also promote the establishment of modern enterprise system and the perfect ness of the enterprise management structure. Establishing a suitable financial control system according to the actual management performance is very necessary to an enterprise.Based on the internal control principle, the article firstly theoretically addresses the financial internal control system with regard to its definition, essence, evolution, contents, classification and methodology. Then, with a systematically analysis of the current situation and problems of the financial internal control system in Shaanxi Xinghua Co. Ltd., the article puts forward the considerations to amelioration. Finally, with respect to the State's criterion for implementing internal control and the enterprise's requirement for establishing modern management system, the article designs a financial internal control system for Shaanxi Xinghua Co. Ltd. which is characterized with explicit rights and responsibilities, scientific management, combined incentives and restrictions. The highlight of the article is the design of financial internal control system for the company, including the financial internal control organization setup, the control system design targets and thoughts, the control system content design, and the main business flow line design, etc.With the analysis, the article concludes that the financial internal control system is not only the requirement of modern enterprise management, but also that for strengthening the enterprise's financial management and its control over ill activities. By designing the financial internal control system for the company, the article brings forward the thoughts and methodology for unitively establishing the financial internal control system, which provides a scientific thought for Shaanxi Xinghua Co. Lid., and definitely a reference to other companies for establishing such an internal control system.