Research On NXNY Group 's Internal Control System

Internal control is not only an important basis and fundamental guarantee for enterprises to carry out operating activities, but also a significant symbol of establishing modern enterprise system in China. With the development of market economy and world economy closely linked, our state has enhanced internal control system for different kinds of enterprises through a series of laws and regulations. Therefore, in order to run our company and boost competitiveness at home or abroad, to establish the internal control system is significantly valuable for strengthening enterprise internal management, dealing with the potential risk, and improving the market competitiveness. Against this background, studying on the internal control system of NXNY Group(NXNYG) is helpful to review the present problems existing in NXNYG, put forward a set of maneuverable internal control construction system, and provide the realistic case of internal control construction for similar enterprises in China.This thesis is divided into six parts. The first part is the introduction of the research background and significance, object and methods, basic thought and framework, the research achievements and contribution. The second part elaborates the concept, the goal and the five elements of internal control, five stages of internal control system theory development and domestic internal control application. The third part is mainly the analysis of present situation and problems of NXNYG’s internal control system, which mainly includes the general situation, NXNYG’s internal control system operation status and existing problems of the current internal control system. The fourth part is about the internal control system scheme presented by this thesis, firstly, to put forward guiding ideology, secondly, objectives, principles, key construction content, lastly, specific implementation measures. The fifth part elaborates the security conditions of NXNYG’s internal control system construction in terms of internal management, cultural construction, training employees. The sixth part of this article summarizes the main conclusions and problems further research.There exists three main aspects of contribution in this article. The first one is to, with the internal control system theory guidance, provide for the situation of NXNYG’s internal control system construction, to sum up the questions existing in group at present internal control system. The second, a new scheme of interna lcontrol system construction of NXNYG is worked out. The third, the security condition of NXNYG’s internal control system is provided, which ensure the implementation of the new scheme.