| With the gradual improvement of China's market economy, further integration of the world and economy, companies more and more involved in the world's market, enterprise groups form has also been rapid development. In the market economy, the government intervention in the enterprise group increased weakly, the success of enterprise groups more dependent on internal management.Internal control is to ensure the healthy development of enterprise group,internal control areas involved, all with the company's financial resources-related, and that the internal control process, planning, risk assessment, risk control standards of sheding and effectiveness of evaluation can not do without financial support. Therefore, the internal financial control is the central position of internal control, only the effective financial is controlled, then we can get more stable, healthy development.This article falls into five chapters:The first chapter mainly for the introduction of this research and study at home and abroad, and the main contents of this thesis. The second chapter, internal financial control's theoretical basis, including, the concept of internal financial control,principal-agent theory,balance control theory and the internal financial control and internal oversight of the relationship and internal financial control of the role and importance to explain. The third chapter with the author's own experience, the status of internal financial control were studied examples of Silver Plaza group co.,ltd's financial control. The fourth chapter designed the Silver Plaza group co.,ltd of the internal financial control system.The fifth chapter based on the above study,put forward the inner financial control system ensure the effective operation of the measures.This will be the internal financial control as the subject, the purpose is through the example analysis method,mining of enterprise group's internal financial control problems in China and solving them,through which to improve the internal financial control system, and promote the stable development of enterprises. Through the related theory of economics, analyze the essence of internal financial control theory, and the internal financial control standard (COSO report and internal control, according to the basic rules) with current financial control unit, build internal financial control system, and puts forward practical control method.In this paper, Silver Plaza group co.,ltd as examples,the shares of theoretical analysis and case analysis,shares of the Silver Plaza's internal financial control system design,to the enterprise to have a certain significance. Rich the internal control system of enterprise group through designing the internal financial control system, this type of economic organizations have strong application value. |
