Research Of Optimizing Internal Control Of Z State-owned Grain Enterprise’s Affiliated Depot

After the development over time, western firms have formed a comparatively perfect internal control system. On the basis of the western theory of internal control, our country has been introduced the internal control standards and supporting guidance. Many enterprises of our country start to focus on the construction of internal control system. However, due to the difference of property rights and culture between western firms and eastern ones, enterprises of our country is not adapt to the transplanted western theory of internal control. Most enterprises in our country belong to public ownership and its residual claims and residual control is in a state of separation or not corresponding. Enterprises of our country pay more attention to the interpersonal relationship, leadership and authority. The members may be more flexible when they perform duties and emphasize the group values. Influenced by the property rights and culture, many new problems different from other enterprises appeared in the enterprises of our country. In this dissertation, a theoretical analysis has been made on the elements of internal control which has been influenced by the property rights and culture. Then we selected one of Z state-owned grain enterprise’s affiliated depots as our research object. We investigated the internal control system and its implementation of the state-owned enterprise through questionnaire and interview. Countermeasures and suggestions to perfect the internal control have been made after we finding out the problems the state-owned enterprise’s affiliated depot is facing. We also hope that our countermeasures and suggestions can help other state-owned enterprises that have similar property rights and culture background.