Study On Internal Control Optimization Of JY Steel Processing Enterprise

Internal control is the product in the process of social and economic development, is also rent a important part of modern enterprise management system, and measure the important symbol of the levels of enterprise management. But the problem of internal control is weak, many enterprises in our country enterprise reputation to give enough attention to internal control, no quality of the relevant internal control in place, resulting in some enterprises, corrupt the phenomenon such as fraud and deception. As the traditional manufacturing industry in our country, iron and steel enterprises to the understanding of the internal control and practice compared with the advanced western enterprises is a big gap, far cannot satisfy the business enterprise internal control of an iron and steel enterprise stakeholder expectations and requirements. So, in the iron and steel enterprises as the starting point, look at the enterprise’s internal control, and comprehensive analysis and research on the enterprise, has the extremely vital significance.This paper tries to from the internal control of iron and steel enterprises, the integrated use of management science and economics analysis method and theory. First of all, to the enterprise internal control research results at home and abroad, and an overview of the internal control the related theory of knowledge; Second, JY company as example, analyzes the present situation of JY internal control situation in detail, the comprehensive analysis of the basic development situation, inventory management, money funds, fixed assets, sales revenue, cost and budget management, and so on and so forth; Again, the establishment of internal control evaluation system to evaluate JY iron and steel enterprise’s internal control developments, and to find potential problems which may exist; Finally, according to the company situation and by the securities and futures commission, the China banking regulatory commission, the ministry of finance, audit, insurance regulatory commission jointly issued the "enterprise internal control basic norms", put forward measures and solutions for the improvement of relevant issues. Iron and steel enterprise is a manufacturing enterprise, the internal control research compare deficient, this paper for the study of internal control situation of the iron and steel enterprise provides the examples, can improve the enterprise internal control system for the future to provide some reference and reference.