Research Of Internal Financial Control System For The Yangzi Enterprise

The private enterprise is the powerful supplement of our national economy, have more and more effect. After twenties' years accumulation, the private enterprise has been booming. Thus, there is internal control question that they have never met in the course of developtment. The internal financial control is the core for enterprise, which is the activities and measures to ensure reaching the goal of financial management. Therefore, it must be grasped to improve the internal control ability for private enterprise. So far, there is no a mature internal financial control system for enterprise as reference in China. This paper discussed the construction of the internal control system for enterprise.According to the laterest theory of internal control -COSO REPORT and finance control theory, the Yangzi enterprise financial control system is constructed in the struction of the corporate goverence. Firstly, the theories of the internal control -COSO REPORT and internal financial control have been introduced. Secondly, the present situation of the Yangzi enterprise financial system have been introduced and analysized: the corporate goverence has no perfect, comprehensive budget management affect is bad, capital structure is unreasonable, the ways of cost control is simple, cash control is weak, inventory turnover is low, accountancy information technique falls behind obviously etc. At last, under the frame of the internal control -COSO REPORT, the financial control theories and methods have been used in this paper. the Yangzi enterprise financial control system and contents is put forward. The contents of the enterprise finance control should mainly involve: build the financial control circumstance, reinforce all kinds of risk apprisal about effect financial activity; regulate and perfect financial control activity; establish and perfect financial control information system; constitute simple and high efficiency financial control monitoring system. Therefore, system analysis, theory and practice analysis, cases analysis, etc, based on the primary content of the enterprise financial control, taking the Yangzi enterprise as the objects of research, propose suitsable for the Yangzi enterprise the modern enterprise financial control system. This is the primary coverage which the fourth part content, this part is the core of the paper.