An Empirical Study Of The Tianjin Port, A Corporate Financial Internal Control

Internal control is the enterprise internal management control system, namely, in order to ensure the normal economic activities of enterprises, protection of property is complete, the accurate and reliable data, improve operational efficiency, implement the policy of enterprises has adopted a series of necessary measures.Strengthen enterprise interior financial control work, is the most basic one of the work, also is the enterprise survival and the fundamental guarantee for the development of. Financial internal control of enterprise can enhance the enterprise operation efficiency, safeguard the legal operation of enterprises, to ensure that the accounting information is true and reliable, the promotion enterprise to realize the strategic target, the modern enterprise system is the basic requirement, but also enterprises to raise the level of management and risk prevention is an effective mechanism. Establishing and perfecting inner control system can make the enterprise to control the operating risk, continuously improve the competitiveness of enterprises.The enterprise to realize the healthy development, to constantly improve the internal control system, through the system to avoid risks, mechanisms controlling risk, liability risk reduction, speed, benefit and risk balance, and strive to improve enterprise management efficiency and effectiveness, and further promote the enterprise to achieve strategic objectives of the ability.In the current international and domestic situation is complex and changeful situation, strengthen internal control especially the internal financial control, establish and improve the enterprise internal financial control system, is the enterprise promotes competition ability and the important guarantee for sustainable development. I am in Tianjin Port engaged in financial management, this paper mainly in Tianjin port in a certain enterprise as the example, the use of economics, auditing and accounting related theory, through to the enterprise faced with the empirical research on the present situation, elaborated the internal control theory the emergence and evolution of internal control process, meaning, content, method and effect. In2006the company independent from Hongkong listed, from state-owned enterprises into a wholly foreign owned enterprise. As listed companies to standardize enterprise management especially the internal financial management of the increasingly stringent requirements, requirement enterprise must establish and improve the internal financial control system.Other companies facing staff age structure is large, the production of aftereffect inadequacy, such as between the same industry competitive situation, leading to the financial standing of the enterprise go from bad to worse, the indicators can not meet the requirements of listing company. In view of this situation, I learned from the financial internal control perspective, study the enterprise finance internal control problems, through the analysis of the causes of these problems, put forward to raise the countermeasure of level of financial internal control. We must first establish a supervision and control system for implementing the platform;second is to achieve the corporate governance structure and financial coordination; once again to help enterprises to establish effective internal control system, effectively protect the enterprise legal operation; finally to improve internal quality of personnel.Through the study of this paper draws the following conclusions:the internal control system is not only to improve, more should have executive power, enterprises in the implementation of relentless efforts;establish and improve the scientific internal control system and effective implementation of enterprise production and management is the key, the effective internal control can improve the company operation efficiency, reduce the loss of assets risk, ensure company assets integrity; financial internal control in the enterprise financial management system in the core status, perfect financial control system, is actually a company to improve the corporate governance structure is specific reflect; to establish and perfect the enterprise finance internal control system is to enhance the level of financial management is the important way of company.