Research On Internal Finance Control Of C Department

With the continuous progress of modern society and economic construction, asan important means of modern enterprise management, internal control comes intobeing as the times require. In recent years, domestic and foreign incidents, such ascollapse of Giant Group, decline of Zhengzhou Asia Group and bankruptcy ofAmerica Enron Group, indicates that internal control is the key to successfulenterprise management.For enterprises, perfect control ensures sustainable development, while badcontrol may lead to management failure, accounting information distortion andillegal business. Therefore, for the benefit of investors’ interest, management reformis urgent, and reliable accounting information is indispensable. The internal controlmust be further improved to achieve efficient operation of the capital market. Thispaper takes C department as an example, the internal control is studied. First,introduce the research background and significance, research ideas and thesisstructure. Next, give an overview of the internal control theory, includingdevelopment of internal control and internal financial control theory, basic methodsand contents. Then, the internal control case of C department is studied thoroughly.From overall budget control, monetary control, receivable accounts control and costcontrol, the internal financial control is researched on. Finally, fully evaluate risksfaced by C department interior control and construct the overall framework of itsinternal control, in order to establish great control mechanism and promote itscontrol environment.