Research On Internal Control Of Qingdao International Pt Co., Ltd.Under Coso Model

Along with our country economic system reform, along with the accelerated process of global economic integration, the competition between the enterprise is intense with each passing day. Some of the original supporting enterprise development background condition no longer exists, something that was not too prominent contradictions factors or new problems emerge gradually. These factors and the problem has become Chinese sustainable and stable development of enterprises bigger obstacle. In order to adapt to the change of situation, enhance management efficiency, effectively guarantee the benefits of enterprise management, to control the operating risk and ensure the reliability of financial reporting and the legal laws and regulations, enterprises must form a complete set of internal control system, it is the modern enterprise to strengthen management, improve operational efficiency, protection of property security, to manage each link restrict each other, coordinate with each other, to achieve business objectives and goals of effective tools and means, also is the enterprise deepens reform and the establishment of modern enterprise system is the important content of. The level of internal control of Chinese enterprises become whether in complex business environment to maintain a sustainable competitive advantage, realize stable development key.This article through to the domestic and foreign research result of internal control analysis, from the COSO enterprise risk management and integration frame angle combined with the specific enterprise Qingdao international pt co., ltd., its internal control and implementation effect evaluation system was redesigned, and the guarantee measures for research, to help its normative management behavior and raising the level of internal control. At the same time for Chinese enterprises internal control system design model and the COSO enterprise risk management and integration frame design idea is different, try to find out where the Chinese enterprises in the introduction of COSO enterprise risk management and integration framework should focus on solving the problem and countermeasure choice.This is Qingdao international pt co., ltd. perfect enterprise internal control, deal with the distortion of accounting information and the preservation of assets, to strengthen internal management and to participate in international competition to provide a useful reference.