The Internal Control Use Of Ccac-avic Commodity Trade

Along with the social economy and the improvement of the enterprise mechanism, internal control category and function orientation is also in constant development evolution. From the traditional mutual contain for control bud and then evolution to "control environment, accounting system, control program" give priority to the internal control structure stage, the development to COSO report until advocated "the control environment, risk assessment, control activities, information and communication, monitoring" internal control framework stage, the internal control function and category has far beyond wrong disadvantages to guard against and accounting quality assurance of the range. The latest COSO enterprise risk management-integrated framework of former "risk assessment" spread between, expression, respectively. Our enterprise internal control theory and practice is now in the beginning, development phase, the ministry of finance and the securities regulatory commission, the national audit office, the banking regulatory commission, the circ May 2008 formulated the enterprise internal control basic standard ", since July 1,2009 in the listed company and within the scope, encourage private large and medium-sized enterprises execution. In April 2010, five ministries formulated the enterprise internal control application guidelines. AVIC since 2011 implement internal control system.Papers from the commercial management present situation analysis and the trade business model of ccac-avic, this paper generalizes the process each link of trade, analyze the main commodities trade client mode of operation, analyzes the management risk, clear the goals and requirements of the internal control management; And according to the characteristics of the commodity trade business and internal control internal requirements, the overall level of control, business level, internal control tool to carry on the design of the application, and on this basis, the internal control of commodities trade are described.