Research On XY Company’s Internal Control Design

With the development of the market economy, the occupied position of private enterprises is more and more important in the tide of economic reform. However, private enterprises, especially small and medium-sized private enterprises, the weakness of internal control system serious impact on their development and growth. And the small and medium-sized enterprises in the internet industry, due to the young personnel structure, the construction of internal control system and precipitation is much more weak. Based on a small internet private enterprise-XY company as the research object, this paper does the specific research on building and perfecting the internal control system.This paper first describes the research background, purpose and significance of the article, through to the domestic enterprises internal control situation, combining with the development of internal control theory and basic methods, summarizes the current internal control problems in domestic enterprises, puts forward the framework of the article.Then, this paper respectively represents the current situation of XY company internal control from four aspects as the business environment, the company’s basic situation, the internal control situation, the key internal control process, and analyzes the existing problems. In the light of the characteristics of the internet industry, the author selected six important internal control weaknesses just as the procurement, asset management, market, research and development, financial management and information system management to be described.Further, based on the summary of the key elements of internal control and its defects, this paper uses the theory of internal control framework, to reengineer the internal control business process of XY company’s above six specific aspect, to develop a practical method of internal control, and to analyze and summarize the actual execution effect.Finally, this paper popularizes the real practice of XY company, summarizes the elements need to pay attention to in the internal control for small and medium-sized Internet enterprises, hope to be able to provide some beneficial suggestions and reference for the internal control construction of small and medium-sized enterprise.