| In recent years, there are more and more fraud cases appeared in our life, from the event of China Aviation Oil to the Zixin Case are both a reflection of the failure of internal control, and one reason of the failure is the weak internal control environment. In2008, the five ministries including the China’s Ministry of Finance and other four Commissions jointly issued the Internal Control Standard, which specify the definition and elements of internal control environment. As a basic factor of internal control, internal control environment is the foundation for all other components of internal control, besides it is also the guarantee of the implementation of company. Only the company pay attention to the internal control environment, can make sure the smooth operation and management goals, also is better to support the sustainable development of enterprises. It is necessary to research the Special Purpose Vehicle Industry on the base of internal control environment.The special purpose vehicle industry as an important part of automobile manufacturing industry, developed rapidly in our country although it was opened late. However, the internal control environment is quite weak, many companies ignored the internal control environment, which restricts the development of enterprises. K Company with its own technology and production advantages in this industry has been in the leading position in the competition, and in2010became a subsidiary of A listed company. Through the analysis of internal control environment in K Company, can help to improve this company’s internal control system, and make contributions to the well development of industry. This paper is based on the study of internal control environment and the internal control standard, taking K Company as an example to illustrate the situation of the management style, and then analyzed the internal control environment problems and causes of defects in sales part. In the end of this paper, providing some operational advices that fitting the characteristics of Special Purposed Vehicle Industry. |
