Research On Internal Control Of SG Subsidiary Company

The internal control system is the modern enterprise realizes strategic management important means that the consummation, the effective internal control can prevent, because corrupts practices the mistake which or the fault causes, to safeguards enterprise's management security, the property to have the vital significance safely. Already not only limited in the present stage internal control to enterprise's accounting control process, but is applies in the enterprise produces circulates each link's entire process, the whole staff to control, however through the investigation and study discovered that Our country Enterprise controls from the inside the system construction not to be imperfect is specially controls from the inside the system in the small and medium-sized enterprise basically to exist in name only has been able to play the role well. How does this article attempt take the SG subsidiary company to study as the example establishes, controls from the inside the system perfectly in the group enterprise, favors Our country Group Enterprise and the subsidiary company controls from the inside system's consummation.This article uses the method which the canonical parse and on-the-spot investigation research unifies, utilizes tools fully and so on graph, flow chart, how analyzed to consummate the internal control system in our country. First had expounded controls from the inside system's significance in the present stage research, and has indicated the deficiency which in this article research background, the research mentality and the research possibly exist. Then the concrete study present stage internal control's domestic and foreign research present situation, has analyzed present's newest theory and elaborated the internal control five integrant part in detail. Then in the lumber industry enterprise characteristic's foundation, analyzed the SG subsidiary company the deficiency like risk assessment which existed in the internal control overall construction and the essential flow not to arrive, to lack to the control the surveillance and so on. Finally, SG subsidiaries in the internal control system, the problems were internal control from the financing of the project internal control, Money Control , procurement and payment of internal control , inventory management, internal control, internal control of sales and receivables, fixed assets internal control, internal cost control, budget internal control, internal control is human resources management, contract management, internal control and other aspects of a sound internal control, so that it truly is the prevention and control of enterprise development issues play the role.In conclusion, this study hopes to contribute to SG subsidiary companies and Improvement of the internal control system to play a greater role and be able to study the internal control system for the Group companies to provide the necessary reference for the application.