Case Study For Internal Control Of Enterprise

With the social and economic development of our country and the establishment of modern enterprise system, internal control many problems caused widespread concern in the domestic theory and practical circles, the relevant government departments are also active in the face of this situation. In recent years, China’s relevant departments to continuously develop a number of laws and regulations and internal control, standardizing market economic order, and to improve the core competitiveness of enterprises, improve the enterprise management system is of great significance. But because of our internal control building, a late start, poor foundation, so at this stage many of our corporate internal controls also very fragile. This situation is particularly evident in SMEs and related internal control system can not effectively meet the requirements of risk management in the process of business operations, and some even hindered the development of enterprises. Therefore, the discussion and study of SMEs how to build the system of internal control is essential to improve their management capabilities and operational efficiency. Firstly, from the simple to the SME research background to discuss theoretical value and practical value of the study, and then proposed research topic. In the Introduction to the Theory section, a review of the history of the theory of internal control at home and abroad, and internal control definition content elements, so as to enhance the understanding of the internal control theory. On the basis of theoretical research, Company Z, for example, first introduced the basic background of the company Z, and Z internal control internal control status of the description, to identify the weak link in the description and analysis of representative further find the problem causes. Find wrong based on combining related internal control theory, targeted to propose improvements to the Z Corporation’s internal control exists. The conclusions of the last review papers, pointed out the limitations of their research, and reference to other SMEs.