The Internal Control Problems And Solutions

Internal control is the basis of achieving sustainable development for a corporation, and is the guarantee of the efficiency of management and productivity. It can safeguard of asset security and ensure the quality of accounting information. Internal control exists in an important position in the central nervous of an enterprise. It is an internal mechanism of self-regulation and self-restraint by the production and operation activities of an enterprise. That constantly improving the internal control system and maximizing its role will be of great importance to enhance the viability and adaptability of enterprises in market competition.Company A founded in1953, and now has500employees, total assets reached10billion Yuan, there’re many companies which supply relative services belong to company A, operations in all over the world. Its main business is vessel agency, covering all aspects from cargo to custom. Since the opening up of vessel agency market, company A’s market environment had changed many more, undergoing bitter period. After the subprime crisis in2008,the world’s economy is in depression, the vessel agency market is the same, too. This also indicates that in the next few years, the competition of vessel agency companies from home and abroad will become more intense. In terms of company A, how to enhance the management level, and how to enhance their own competitiveness is an urgent problem, Which inevitably involves issues related to internal control.Based on the research process, according to the actual situation of the research object A company’s internal control, using the survey method, observation, literature research, qualitative analysis and lessons learned and other research methods, the A company’s internal environment, risk assessment, control activities, information and communication and internal supervision carried out specific research analysis, the overall status of its internal controls. Combined with typical concrete examples analyzed to study the A Enterprise Internal Control problems and causes, to "basic norms of internal control" as a guide to identify specific programs to improve its internal controls, put forward for the actual situation of the internal A control systems and system implementation. Based on the core of the internal accounting controls of control, weak internal accounting controls for A business, highlight the appropriate recommendations for improvement.