Research On The Internal Control System Of Beijing LYZX Technology Co., Ltd.

In recent years, China's economy has a sustained and rapid development. The small and medium enterprises, which are an important part of our national economy, play an important role in our economic development and social progress. In the fierce market competition, the small and medium enterprises are often very successful in the early days. Because of the development bottlenecks in the growth stage, many enterprises have closed down. It has a close relationship with China's weak internal control system in the small and medium enterprises. Imperfect internal control system and poor enforcement has greatly weakened the company's core competitiveness. So establishing a sound internal control system is the key to the development of the small and medium enterprises. According to its own characteristics and the actual situation, the small and medium enterprises'system should have their own focuses and be easy to operate and implement in the construction of the internal control system.Through the systematic study of "The basic norms of internal control","Internal controls supporting the guidelines" and some domestic and foreign scholars on the internal control theory, I sort and archive the theories of internal control in this paper. First, I describe the theoretical basis of internal control in detail and define the meaning of control activities which are closely related to financial management. Secondly, taking the Beijing LYZX Technology Co., Ltd. as an example, I explain the critical control point in implementation of internal control and analysis the problems of internal control activities. In the end,according to the norms, guides and the company's actual situation, from five aspects of the internal control the countermeasures and Suggestions are put forward for Beijing LYZX Technology Co.