A Research On The Construction Of Chongqing T Floor-Heating Company Internal Control System

With the development of the social economy, internal control is playing a more and more important role in the business management, as well to the good development of whole social economy. Recent years, small-sized enterprise has grown rapidly and gradually turned out to be the main force of the China's developing economy. The internal control for small-sized enterprise is weaker and this reducing the core competition of small–sized enterprise. Therefore, the establishment and implementation of internal control in the small-sized company is needed urgently. The internal control in the small-sized company can not focus every aspect but must be applied according to the company reality and practice.The purpose for writing this article is showed based on the research status inside the country and oversea through the small-sized company internal control in detail and mainly analysis the T company's general situation by use internal control theory and potential problem analysis for internal control in the company. This article first make general statement about the internal control theory, background and purpose of this paper. Then analysis the T company's general situation by use internal control theory and potential problem analysis for internal control in the company. Finally proposal a new internal control system for T company based on the development of internal control theory and experience result internationally, with the knowledge and experience of the author herself. This part is the main-body of this paper, not only focus on analysis on the internal control problem but also make a proposal for improvement. The new internal control system consists of most of key points such as internal environment, accounting basis, company inside assets, purchase and payment, sales and receivable and installation etc., to build up four company internal control sub-systems as: company environment inside control, accounting and audit, internal assets control and business cycle. Above all, the article is focus on main business circulation based on project leader responsibility. In the article also make a follow up for the new internal control system implementation and result analysis.