Research On The Internal Control Of Jinmen Power Engineering Company

In today’s world, the internal control of the company has gain more and more attention. This paper discuss about the internal control theory’s origin and listed the internal control theory summarized in different stages of their development which point out that the current phase of the overall risk of internal control is the inevitable result of social and economic development. This article discussed the internal control management objectives and elements, principles, emphasized the irreplaceable role of internal control in the modern enterprise management "Internal control include all the methods, measures and coordinated design the internal organization take. Purpose of these methods and measures is to protect corporate assets, check the accuracy of accounting data and improve operational efficiency so as to promote the implementation of the established management policy"①. Next, this article based on reality and theory to set Jinmen power engineering company as an example to analyze the company’s internal control situation, facing pressure and the internal control weaknesses, such as lack of corporate culture honesty and unreasonable bidding process, lagging completed project settlement and so on. Regarding to the company’s internal controlling management difficulties and places need to improve, the paper proposed internal control system covering the whole company, to form "Four mechanism","Three support" internal control objectives. And boiling career need calm support, the article further illustrate the specific construction measures of internal control. Finally, the paper made a summary for internal control and made a prospect for the future of internal control.