Research On Internal Controlling Of Chongqing JSB Company

The internal control system is important method for the contemporary business management, and has the positive function for preventing irregularities, improving profitability and operation efficiency and so on. Inenterprise, no control system always means being chaotic. The internal control is very significant to the modern enterprise. This article introduces the related theory of internal control ,analyzes the present situation and the existing problem of internal control in Chongqing JSB Electronics Company, the underlying reason why the problem produces, and attempts to propose the effective improvement method for enhancing the internal control level in Chongqing JSB Electronics Company.This article first reviewed the internal control of the theory, then have made the background of JSB Electronics Company; Then, in-depth analysis of JSB Electronics Company's internal control status, problems and causes of the problem primarily reflected in business management, enterprise governance and enterprise culture following three aspects: The reason, from the outside of the JSB Electronics Company, as private enterprises lack of equal conditions for competition in the market, from the inside to see JSB Electronics Company lack an effective, and can really be monitoring the implementation of the internal control System. In the above analysis, based on this paper from the elements of internal control, combining the characteristics of JSB Electronics Company, electronics companies made the JSB Electronics Company Construction of the internal control framework. This article, JSB electronics company internal control framework should be corporate governance mechanisms, organizational structure and responsibilities assigned system, risk control, operations control, information systems and the control and supervision of enterprise culture, and other elements of seven, among the elements Contact, interaction and mutual control and mutual improvement. This article from the establishment of evaluation criteria, improve the evaluation system, and standardize the evaluation process and improve the evaluation of four methods to create JSB electronics company internal control evaluation system. Finally, summed up by the conclusion. This paper studies the JSB Electronics Construction of the internal control framework is fully integrated in the actual situation on the basis of the past, have some innovative and practical.This paper persists applying theory to reality, conducts the research comprehensively. Meanwhile, it persists the standard analysis with diagnosis analysis.