The Research Of CBL Company Internal Control Policy

The thesis is a research on the internal control regulation of CBL company which is a new Joint venture enterprise in special chemical area Through the description of internal control theory and analysis of key influence factor to find and discuss related reason of issues on internal control regulation , meanwhile , depend on COSO internal control frame and advanced management theory to design related improving measure and strategy that is consistent with China actual status and the self characteristic . The objective is to install scientific internal control policy and related measures during enterprise being construction in process, and give a good sample to other JV enterprise in China.The thesis is based on the research of issues and potential risk from internal control regulation and analysis of internal control theory. This thesis consists of six chapters. Chapter one is the introduction that shows the study background , research meaning , ideal and content , the aim and the framework of this thesis. Chapter two describes the theory of internal control and its function and limited aspect.; Chapter three describes the issues on internal control policy during construction in process ; Chapter four have a systemic analysis on the issues based on five associated factors of internal control ; Chapter five submit the measures and resolution to issues of internal control through top management to basic department as well as through macro aspect to micro aspect , making it can be used in practice and have a certain research meaning . Chapter Six is the conclusion.The major advice and conclusions of the thesis are as followed:1. Improve company governance and rebuild company board. Based on the observation on running of internal control policy, the attitude of management is key factor which make internal control regulation go into effect. To keep effective supervision and control to management, it is necessary to rebuild board The objective is ensure the management to implement and improve internal control policy and ensure their behavior is consistent with benefit of shareholder and...