Research On Corporate Internal Control Of Beijing Union Glory Investment Co., Ltd

Internal control means manager to ensure policy of the laws, regulations and management being carried out, maintain the safety of the assets, the accuracy, timeliness and reliability of financial accounting and other information , to avoid or reduce risk , and promote the efficiency and effect of the economic units, achieve the organizational goals, giving consideration of inside and outside environment factor, and on the basis of comprehensive utilization of various analysis method, according to human, financial, material production factors, etc and related business activities and formulating and implementing a series of procedures and system formed a self-examination, adjust and restriction of the system. It includes environment control, risk assessment, control activities, information and communication, supervision.The 21st century is the age of the knowledge economy. The science and technology, accelerate development of the changing process of global economic integration, scientific management of enterprise is important than ever before. The internal control is the result of development of social and economic, is the enterprise internal management, strengthen with foreign needs satisfied and developed. The enterprise internal control theory experiences four stages: the internal pin, internal control, internal control structure and internal control framework. Internal control as strengthening internal management is an important means and methods of making more profit, meanwhile the cost of improved internal control system in the implementation makes many enterprises controlled with "people", so the situation of internal control calls more and more concerned of the society.In recent years, the importance of internal control in enterprises raises increasingly to a significant position, the articles and books on the internal control becomes more and more. But articles connect the theory of enterprise internal control system with the practical construction is still few. This article hopes through the concrete analysis of specific enterprise for readers to present an detailed internal control system construction. This research object is the transformation and development process of internal control system of Beijing Union Glory investment Co., LTD. from private enterprise to the state-owned enterprise. Based on the analysis of the existing problems, and the external environment factors, according to the analyzed and studied of《basic rules of internal control in enterprises》and《the internal control supporting guidelines》, specific solutions is proposed, and finally put forward some issues on the perfect the enterprise internal control .In the particular situation of weak foundation, less industry experience, lack of personnel, by exploring, innovative and practical, BeiJing Union Glory investment company internal control model has been established. In the future should keep learning, pay attention to the relevant state laws and regulations of internal control, reference mature enterprise internal control mode, set up enterprise's own internal control system.The main frame is as follows:The first chapter mainly introduces the background, the purpose of the research, and the significance of research, the research object, and the paper structure.The second chapter introduces the general theory of enterprise internal control, including the concept of internal control theory and composition, internal control theory, the formation and development of internal control theory and content. Make readers know enterprise internal control on the theoretical aspects, and has a preliminary understanding of enterprises internal control of China current situation.The third chapter of this research object of corporate control achieves embellish are analyzed, and the basic situation of the company is introduced, including profit-making mode and management performance, organizational structure, m&a, etc are detailed analysis of the internal control of the company by 2009, and through the internal control theory knowledge, and find the internal control of the company, and analyzes the problems of these problems arise.The fourth chapter is the key point, and puts forward the key to the future of embellish weiye internal control system implementation, some Suggestions in this chapter, the combinative state 2008 issued by the enterprise internal control basic standard and the 2010 promulgated "internal control supporting guidelines for the third chapter focuses on the construction of internal control in a series of problems, and put forward the solutions for the construction of internal control system is better, should perfect enterprise internal control environment, carries on the comprehensive risk assessment and setting good control activities, strengthen the flow of information and communication, reinforcing the enterprise internal supervision and five aspects, and gradually improve and perfect the existing in embellish the internal control system of greatness. The fifth chapter is a summarize, and put forward some questions of perfecting enterprise internal control, make enterprise managers can construct and perfect the internal control system more effectively.