| The current world economy is great uncertainty and instability, while Chinese enterprises tothe gradual loss of low-cost competitive advantage, enterprises are faced with the deterioratingecological environment. How to have the best supervision and restraint mechanisms is more andmore a major concern for businesses. NBCT Group is a newly established state-ownedcommercial circulation company, which is endowed by Ningbo Municipal Government withsignificant mission for the protection of people’s livelihood. because the mechanism is not flexiblebusiness model behind a serious decline in the traditional state-owned commercial circulationenterprises, how to strengthen internal control construction, response and resolve the risks facedby the enterprise for sustainable development, the glorious mission of safeguarding people’slivelihood, are NBCT urgent need to address the issue.In this paper, according to the COSO theory and the relevant domestic laws and regulationsrelated to internal control, taking NBCT group internal control as the research object, through theinvestigation of NBCT group, the use of the general analysis method and model of internal controltheory, from the five aspects of the internal environment, risk assessment, control activities,information and communication, internal oversight on the NBCT group an objective analysis,proposed the enterprise in the problems of internal control, and from how to optimize the controlenvironment, sound risk assessment mechanism, puts forward some suggestions to perfectcontrol activities, information and communication channels, improve the system of supervision.Hope that through this study, is helpful to improve the internal control system of the NBCT group,also hope that this paper can easily to the state-owned business enterprise to improve the level ofinternal control, realize enterprise sustained, healthy, rapid development provides case evidenceand theoretical basis. |
