Research On Internal Control Of Z Group

Internal control is an important measure for a modern enterprise management.It’s an important means to strengthen internal control for corporate governance. At present, many enterprises in China have made a rapid progress of development and rapid expansion of business scale, but the corporate governance and internal control of enterprises are still very weak, seriously affecting the long-term sustainable development of enterprises. The fierce market competition makes the enterprise survival space narrow.How to develop and make use of the internal control system effectively, and how to make all aspects of the business to be a chain closely, causes the enterprise to have stable operation key of sustainable profit, which is particularly important for China is still in the stage of the reform of state-owned group enterprises.Our country "enterprise internal control basic rules"based on the COSO report from the United States as a representative of the international framework,with China’s national conditions,in the the process guiding our internal control standard of,which is more targeted.Given the pratical benefits of the internal control and the complex environment faced by Z group,Z group should improve it’s principal of the internal control and supervise the implementation,so as to provid reasonable assurance for the the goal of the group.Therefor,this paper treats state-owned Z group as the research object and study it’s problem, the causes and suggestions of improvement about the internal control.This paper is divided into five parts, the first part:introduction. General introduction of the background and practical significance, research contents, methods,characteristics. The second part:analysis of internal control of group company. This part mainly elaborates the meaning and elements of internal control, meaning and characteristics of group company, the necessity of internal control to a group company and three management and control mode. The third part: Analysis of Z group’s internal control problems and causes. This part first introduces Z group and it’s control mode, then use auditon inquiry, observation, inspection method and questionnaire survey to study Z group’s problem on the basis of enterprise internal control basic rules. The problem is about internal environment,risk assessment,controlactivities,information and communication,internal supervision.The fourth part:The suggestions to improv Z group’s internal control. According to the reasons found in the third part of the issues and problems,this part puts forward some suggestions of internal control. The fifth part:Conclusion and limitation. This part is the last part of the thesis, it summarizes and explain the problems and future improvement direction.