The Research On The A Group’s Internal Control

As part of the modern enterprise management， internal control plays an increasinglyimportant role， the survival and development of enterprises is inseparable from goodinternal control. Enterprises are in pursuit of profit maximization as the goal， effectiveinternal controls can ensure that economic activities are in order， escort the normaloperation of the enterprise. To protect the interests of public shareholders， domestic andforeign regulatory agencies promulgated and implemented a number of internal guidelinesand regulations.In recent years， although external regulation is more stringent to internal controls，internal control failure events or occur frequently. In January2014，the Jiuguijiu companymade an announcement about being stolen100million deposits as a result of the failure ofinternal control corporate. How to establish and improve the management and supervision，escort for healthy and sustainable development of enterprises， became the problementerprises have to face.Group’s internal control system is based on the Group’s headquarters，considering thestarting point for the internal control of the Group’s internal control and the formation of asubsidiary of the Group internal control system， The establishment of the Group througheffective appraisal standards and internal control standards， you can make group to forman integrated internal control system.A group of companies is an investment holding enterprise， founded in1990， in1998the Shenzhen Stock Exchange. By the end of2012， the net assets of1.5billion yuan.The company currently share capital of400million yuan， with a wholly-owned holdingenterprises8. The company’s main business is manufacturing logistics business，environmental， electrical. A group of companies is a state-owned holding company. Thispaper intends to A Group-wide level and affiliated companies of the three types of business process level for the study， analysis and study on the status of its internal controls andproblems， and to propose strategies and prospects.