Research On Internal Control Of KK 's Export Business Process

In recent years, international candle gift market competition is intense, our country’s candlegift export enterprises are faced with unprecedented challenges. Under such severe situation, KKCompany as a larger candle gift manufacturing enterprises in our country, the KK Company iscaused a series of problem such as: customer loss, export business income decreases, theinternational competitiveness decline and so on. One of the reason is due to the export businessof internal control in the process which is not reach the designated position, so the controlactivities is failure. Therefore, it increased the order of export business costs, reduced the profitsof the KK Company. In this paper, aiming at the existing problem of KK company, put forwardto use the way to "strengthening the internal control of export business process each link ". Inorder to reduce the management risk, guarantee the safe running of the company, and improvethe company’s competitive power in the international market.In this paper, it study international and domestic academics of internal control’s opinions atfirst. Through the on-the-spot investigation of KK Company, study the current situation of exportbusiness process, including business negotiation link, purchasing link, production link, logisticslink, the commodity inspection link and the payment link. And use the five elements of internalcontrol as the evaluation standard, which evaluate KK company export business process eachlink in the design and implementation of the internal control, find out the existing problems andthe corresponding risk. Finally, it is hope to perfect the internal control of KK company exportbusiness process, according to the aim and principle to improve the internal control of the KKCompany’s export business process. And then improve enterprise strength, reduce themanagement risk, ensure sustainable and healthy development of the enterprises, so it ispromoted the internal control ability of the same industry enterprises to provide theoretical basisand guidance.