OSN Company’s Financial Control System Construction Research

After nearly thirty years of development, China’s socialist market economy is improving, with the coming of enterprise risk is everywhere, between enterprises intensified market competition, a serious obstacle to enterprise normal, healthy development, which is one of the important reasons or financial internal control system is not perfect, or incompatible with the needs of enterprise development. In this paper, using the lessons learned, survey, qualitative and quantitative analysis method of combining research methods, analysis and discussion of this study to construct the OSN Company’s financial control system. This study has a strong practical operational value for other companies to provide financial internal control system to establish reference.This study basing on the OSN Company’s financial status of the internal control system, firstly, this paper clarify the research background and purpose of this article to introduce internal control relevant theory and research methods, pointed out that the internal control system OSN Company’s financial problems and their root causes. Secondly, the OSN Company’s financial internal control system put forward new design ideas and principles, and monetary funds, procurement and payment, inventory, fixed assets, sales and receivables, external security, budget management and other key business critical control points sort, sort out business processes and needs, build a strong operational design. Then on the new design of the financial implementation of the internal control system expected results were evaluated. Finally, in the optimization OSN Company’s financial internal control system, based on the implementation of the system described countermeasures and their corresponding safeguards for the smooth implementation of the company’s development needs in line OSN financial basis for the internal control system, which really makes the OSN Company’s enhanced ability to resist operational risks.In this paper, OSN Company’s financial internal control system to optimize the critical control points and improvement, to establish a more effective system of internal financial control. Through research, the paper highlights the specific business through the "critical control points+business+financial system flowchart" combination of the three, will be able to OSN Company’s financial internal control system gives better control of operational risks and financial risk control measures provided to enhance the control of the Company will OSN OSN healthy development plays important role in the company.