A Study Of Internal Control In The Transition Of PM Company

In a relatively stable internal and external environment, the enterprise’s internal control is ensuring the effective operation of each process and the realization of goals through the rigid system design to prevent and correct the false. In order to adapting the external environmental uncertainty and dynamic, organization form and business activities of enterprises is rapid developing. In practicing of domestic enterprise’s, internal control has always been the key to the sustainable and healthy development of the enterprise group, internal control of enterprises in transition is weak and the problem of blind. In this context, how to deal with the research of internal control risk brought by the transformation of development is of far-reaching significance to the enterprise.Based on the driving relation division of labor allocation of related theories and literature review concluded the risk oriented internal control objectives and internal control and the residual profit claim, and profound understanding to the people for the key internal control. Secondly, through the analysis of the transformation for the internal control problems put forward the development direction of internal control. Finally, based on the analysis of Emoney internal control status and control case, the financial control of high-level common governance, lower-level positive incentive, intensively on the branches, so as to improve the operation mechanism of internal control, the internal control evolution.At the same time, starting from the actual work of YM company, using integrated information system and control activities, flexible management of centralized inventory electronic, fund management, comprehensive budget control activities change, effectively promote the efficiency and effect of internal control improvement.Finally, the paper constructs to our country enterprise group’s internal control system and puts forward some suggestions to the significance of the research.