Research Sinar Mas Paper Internal Control Issues

The core of the modern enterprise management system is to perfect the corporate governance structure, the good corporate governance structure are basic elements for improving enterprise management efficiency. And scientific and effective internal control system, it provides a powerful guarantee to prevent the risks, to achieve the objectives and follow the laws and regulations for the modern enterprises to realize its management targets.The strengthen and improvement of enterprise internal control system in a certain extent benefited from the state laws and regulations effectively promote. In June2008and April2010, China issued enterprise internal control basic norm and the enterprise internal control supporting guidelines. It is a important reform for the listing Corporation supervision measures in China, and it provides a good guidance for home enterprises in the internal control system construction.This paper select APP company as the study object, and conduct the concrete research to the construction and improvement of the internal control system. First based on internal control theory and around the latest achievements of internal control theory and relationship between corporate administration and internal control,to review the importance of it in enterprises, then introduced the general situation of APP company, the present situation and the insufficiency of internal control, and the existing problems analyzed;Basd on these the author puts forward the the objectives and principles of perfecting internal control, and according to the internal control framework basic elements, the author makes researches and analysis with the theory and methods of such subjects as managing, economics and etc, to study the internal control system improvement of the APP company.Finally, summarized the research work of this paper briefly, especially to highlight that the necessity of corporate governance in the process of internal control and strengthen the function of supervision for building a complete internal control system for APP who has the Southeast Asia family enterprises typical characteristics. All these accelerate the healthy development of enterprise internal control, to ensure the effective operation of the organization, to better play its positive role in enterprise management.