Study On The Framework Design And Implementation Of Internal Control In Manufacturing Enterprise

Along with the enterprise competition intensifying and the deepening of economic globalization, the role of internal control framework in enterprise development and competition gradually become more important. Manufacturing enterprise as the pillar industry of national economy, plays an irreplaceable important position. Studying on the internal control framework system on the basis of the industry characteristics has extremely important significance. Manufacturing enterprise internal control framework design should be based on industry chain control, combined with the particularity of manufacturing and the overall industry environment, we need to keep focus on the key control points of supply, production, logistics, sales and build the suitable framework for the manufacturing enterprise.Based on the Internal Control Integrated Framework and Enterprise Risk Management Framework, combining with the value chain management theory and the system theory, this paper make a systematic construction of the basic theories of internal control framework.This paper analysis the current internal control framework of manufacturing enterprise in our country, and points out the main problems in the operation process, there’re obsolete management idea, limited range of framework design, weak internal financial control, lack of effective communication channels.In combination with the specific theory and problems this paper redesign and improve the internal control framework for manufacturing enterprise, putting the research perspectives on the activities and processes, trying to build a stronger internal control framework suitable for manufacturing enterprise from six aspects including the internal environment, internal risk control, internal business processes control, financial activity control, information and communication control, supervision control. And then combining with the internal control situation of Tianjin Dazhan valve group Company Limited, using the combination of qualitative and quantitative method, this paper analyze the implementation effectiveness of internal control framework. According to the specific evaluation results,this parper make suggestions for improvement from three aspects,there’re culture construction, the optimization of purchase link, the integrated information management,improving the system of manufacturing enterprise internal control framework from the angle of practice.