Study On AD Trading Company Internal Control System

With the progress of the development of China’s economy and social life, the enterprise development has been healthy, efficient and fast. If the enterprise wants to maintain the momentum of development, must establish and perfect the three big system--enterprise system and management information system of internal control, operating system. The enterprise operation system is the basis of enterprise to the normal management and operation; the key internal control system of enterprises can be sustained, healthy development and operation of the main effect; information management system is to ensure that enterprises can be reasonable, efficient operation. Therefore, the internal control system is an important and irreplaceable role in the healthy development of enterprises. In recent years, because of the internal control system of enterprise internal control defects or imperfect and the occurrence of corporate financial scandals have occurred. Such as the United States of America Enron and WorldCom famous companies because of internal control deficiency, scandal, the attention of the whole world. This series of events that enterprises must improve the level of internal control, and improve itself against the financial risk and financial risk capacity.In recent years, small and medium-sized enterprises play an irreplaceable role in the economic development of our country. But it is precisely because of the small and medium-sized enterprise rapid development, so that the internal control system of the rapid development can not keep up the development of small and medium-sized enterprises due to lack of speed, the design and construction of the internal control system and making the further development of the small and medium-sized enterprise is restricted, so must take timely design difficulty solves the small and medium-sized enterprise internal control system, the problem has become brook no delay. Today, China’s central and local governments all have successively and formulated relative supporting has to ensure that the system design of small and medium-sized enterprise internal control smoothly to carry on the legal rules and regulations, in practice, these have to implement the laws and regulations of a certain extent, ease the control system of the construction of legal system the small and medium-sized enterprises of our country, but because of the small and medium-sized enterprise itself has some characteristics such as small scale, low management level also affects its development, so the small and medium-sized enterprise internal control system design is the obstacle of its core issues of development.In such circumstances, is urgent for enterprises to establish and improve internal control system itself, in order to ensure that enterprises more standard and rational operation, and efficiency of the enterprise management work more. Optimization of enterprise internal control system and implementation itself is a complex and detailed work, which requires the enterprise to strengthen its own management level to establish corresponding internal control system, to help enterprises reduce the cost of enterprise, enhance the core competitiveness of enterprises.This text is divided into five chapters. Study on the content of the first part is introduction, mainly introduced the background of this paper, the research goal and the significance, the research mentality and the main content, research methods. The research and Analysis on the internal control system of small and medium-sized enterprises, has a very important practical significance. Study on the content of the second part is the research of internal control mainly for domestic and foreign enterprises are sorted out and contrast, points out the deficiency of our country about the study of internal control, and conducted a literature review. The concepts and the small and medium-sized enterprise internal control is introduced in this paper. Including the definition and characteristics of small and medium-sized enterprises, the concept of corporate governance, internal control concepts and main contents, as to how to build the enterprise internal control system completes the theoretical foundation for the following.Study on the content of the third part is mainly analyzes the current situation of internal control in AD company, find out the existing problems of internal control system of AD trading company, the reasons and existing problems of the internal control system of AD trading company is analyzed.Study on the content of the fourth part is the specific design of the internal control system of AD trading company, including the analysis of the internal control system, process design of AD trading company design of AD trading company internal environment, design and construction of internal control design, the human resources of the internal control of financial department, design and construction of internal control, internal control design inventory logistics department and construction, supervision and improvement.Study on the content of the fifth part is the safeguard measures for the internal control system of AD trading company. The author thinks that we should create a good internal control environment, the training of the staff awareness of internal control, internal control objectives clear, improve the company’s internal control, strengthen supervision, and do a summary to the full text, analyzed the limitations of this thesis, and the future research directions.