Research On Internal Control Of QJ Company

Internal control is an important part of enterprise management. Internal control is the basis of the enterprise management. Internal control is carried out to ensure the normal operation of business activities and sustained development. The effective use of internal control is conducive to the realization of enterprise management, the improvement of financial reporting quality, the preventation of the business risk and reduce abuses. At the same time, the implementation of internal control can improve the operation of enterprises activities, enhance the operating efficiency of enterprises. However, how to establish and perfect the internal control system, it has become a top priority to enterprise.This thesis taking QJ company internal control as the research object. According to the basic norms of enterprise internal control and the specific requirements of internal control, combined with the actual operation of enterprises, analyze the current internal control situation and the existing problems of QJ company. And explain the causes of internal control problems. Put forward specific internal control improvement measures.The thesis firstly reviews the relevant research results domestic and abroad. Secondly, discusses the concept, elements, objectives, principles, methods and limitations of the internal control theory. Then introduce the QJ company’s basic situation, the management present situation. Describe the status of QJ company from internal control environment, risk warning, internal control activities, information and communication, internal supervision. Analyze the internal control problems of QJ company, and discuss the causes of internal control problems. Finally, put forward to focus on internal control environment, strengthen risk identification, perfect control activities, strengthen the management of information system, perfect the supervision system.Through the research of internal control in QJ company, QJ company should focus on strengthen the budget management, procurement management, sales management, inventory management, and accounts receivable management.