Then The Internal Control Design Of Shan Bai Company

The retail enterprise is an important part of marker economy, the retail enterprise’s survival and development is directly related to the national economic growth and prosperity. To strengthen the internal control system of retail enterprise is the basic work of its management, it is the key factor to effectively prevent various risks, to become an important guarantee for the survival and development of enterprises. In this paper,ShanBai company as an example with the risk management theory, on the internal control system of enterprise retail effective use of comprehensive budget management are discussed.This paper firstly introduces the history of internal control research results and innovations of this paper are, introduces the theory of internal control comprehensive budget management, the relationship between the comprehensive budget and internal control system, as the same time from the same industry at home and abroad the successful cases of enterprise internal control, to determine the internal control design objective, principle, method thus the new security operation of the internal control system and internal control system construction of the comprehensive budget management guidelines and budget assessment indicators. On this basis, the current situation of internal control of company of ShaiBai,points out its shortcomings. On the basis of internal control design ideas clear ShaiBai company, on the overall level and specific operational level to establish internal control model. According to the actual needs of the aspects of the implementation of budget management to update the company’s organizational structure. According to the service level for the asset management of the main design of the new management system, the inventory, fixed assets management process resort, the separation of duties and perform the authorization and approval system. Capital management according to the need of comprehensive budget management, redesign the financial staff positions, working capital, bank account, cash management and authorization approval process. Purchasing management of the internal control design of the prepayment approval, purchase price discount, supplier management, check account and budget assessment of business process control. Sales of business internal control, according to the sales discount, pricing, credit, income and other important duties separation design, the budget assessment measures of process control. The paper points out the difficulties and countermeasures of the implementation of the new internal control system, for example, ShaiBai company control environment needs to be improved, the personnel system reform and other issue still need, to solve these problems and feasible solutions. For the retail enterprise internal control design and implementation to provide case studies and practical guidance material, this study can provide inspiration for the development of retail enterprises.