Research The Fujian The TYK Company Internal Control System

In the past 30 years of reform and opening process,private enterprises in our country have achieved the fast development , they have contributed for China's economic growth and social development .However, business failure and the "short-lived" phenomenon to private enterprises is an indisputable fact , Although there are many reasons, the main reason is lack of internal control or failure of internal control to private enterprises . Therefore, how to establish and to improve the internal control system of private enterprise is a very important research topic, which relates to guard against the risk of private enterprises,to standardize management of private enterprises and sustainable development of private enterprises . So far, Searching the academic work or other study from abroad to domestic, reseach On the internal control of private enterprise is less. there is no concept of private enterprise abroad, and there is no existence of specifical reseach of internal control of private enterprise; Domestic reseach on internal control was focused on studies of internal control of state-owned enterprises and listed companies. Because I have long concerned about the issue of private corporate governance and communicated with more private enterprises. And now I engage in financial advisor in Fujian TYK Corporation, which makes me Understand more on internal control of private enterprises .In view of this, the paper selected the internal control of Fujian TYK company as research subjects To study the control of private enterprise.This paper firstly analyzes the situation of the internal control of private enterprises ,on the basis of the analysis, Analyzes the situation and problem of internal control of Fujian TYK company, which analyzes the situation of internal control of Fujian TYK company from Control environment,risk assessment,control activities,information and communication,supervision and Evaluation,and which analyzes the problems of internal control of Fujian TYK company from Procurement and payment business processes,sales and collections business processes,,production and warehouse business processes,financing business process and investment business process。Then, this article Reconstrures the system and the environment of internal control of Fujian TYK company from improving the control environment,building and improving risk management system,standardizing control activities of company,carrying out ERP system,enhancing the level of information and communication of Fujian TYK company,designing supervision of internal control and implementing self-assessment of internal control。According to problems of internal control of Fujian TYK company, this article reconstructes and designs the system of internal control of Fujian TYK company from Procurement and payment business processes,sales and collections business processes, production and warehouse business processes,financing business process and investment business process。Finally, on the base of construction of system of internal control of Fujian TYK company,this article Summaries Building experience of System of Internal Control of Private Enterprise from Premise,base,means,assurance and protection means of Building of System of Internal Control of Private Enterprise in our country;besides, on the base of construction of system of internal control of the Fujian TYK company,this article gives much thought on difficulties and solutions to construction of system of internal control of private enterprises。This article views the internal control of Fujian TYK company as the research object, and adapts theory of internal control, risk management, corporate governance and other relevant theory to construction of system of internal control of Fujian TYK company, which makes theory closely connect to practice and Enriches the theoretical study of internal control of private enterprises。Meanwhile, by virtue of Reconstruction of the internal control system and design of Fujian TYK, This article aims at exploring improvement of the ideas and methods on a suitable internal control of private enterprises ,which Not only improves the internal management of Fujian role TYK but also provide reference on system of internal control of Private Enterprises in China。...