The Internal Control Research On The Chain Supermarket Of WM

Internal control plays a very important role in the enterprise. It is the basic work for developing enterprises. Internal control is an important prerequisite and guarantee for the survival and development of a healthy and orderly growth enterprise. The internal control is the enterprise of a whole control activities, it contains from all levels, including the board of directors, the enterprise management and employees. Internal control is a kind of control activities of enterprises for the effective implementation of the realization of its operational effectiveness and efficiency, to ensure the reliability of financial reporting, the security of related laws and the regulations of the country. The study of internal control include the majority concentrated industries, such as the industrial and financial industries, but there are few studies on commercial enterprises. With the rapid development of our national economy, our country business enterprise is also developing very fast. It maybe because of its special nature, the implementation and design of the internal control system have a significant differences. In this thesis, through the chain supermarket company, we study the internal control of commercial enterprises in some special and typical problems, and then put forward some corresponding measures. The article is divided into six parts:Firstly and secondly it gives an introduction of the internal control and the company of WM.Thirdly,this thesis introduces the internal control of the company of WM in detail. This part include the basic situation of the company of WM, the industry situation and the internal control of WM company now.Fourthly, this thesis analyzes the current problems of internal control of the WM Company, this part analyzes five problems.Fifthly, it puts forward six improvement suggestions to these problems.At last, this part summaries the whole thesis and the internal control of the company of WM.This thesis mainly adopts the case study research method.The main innovation points of this thesis is adopting the method of the on-the-spot investigation to get the information of WM company.Then it analyses the internal control of the WM company deeply, it summary five advanced experience, and hope this thesis can give some experience to other circulation enterprises and play a positive influence to other companies.