Research On The Internal Control In Asset Management For Jinzhou Port Co., Ltd

As the new normal comes, the competition between companies become more and more competitive. Industry grows slowly, the demand declines and the market fluctuation is more frequent, that makes the internal control become more and more important. Internal control is a necessary component of modern companies, and it is also a necessary measure of modern management, failure experiences are mainly due to lack of internal control. To the port logistics companies, large capitals, quick turnover, complex processes and sensitive response for external environment are same characteristics. In the port logistics companies, capitals are exist mainly as stock, fixed assets and tangible assets. The port logistics companies which want to get a high efficiency of capitals and avoid risk, the performance of internal control is the key factor. Therefore, the research on internal control of port logistics enterprises, and promoting port logistics companies to establish a perfecting internal control, have realistic significance in enhance the competitiveness and management of port logistics compames.Because of the indeterminacy of port logistics companies, the internal control is different from other companies:the inventory is huge, the stock cost is high, the sales is easily impacted by the market. Based on the background, firstly this paper makes a research about the issue of internal control theories, that makes a good theoretical basis for the research. Secondly, this paper using the method of theoretical research and case analysis, makes the Jinzhou Port co., ltd as a case, collects lots of data for the research. Thirdly, this paper analyses the status of internal control in Jinzhou Port co., ltd, identifies the existing problems and causes of them, and makes recommendations, as the company’s actual situation, it analyzes internal control of inventory, fixed assets and intangible assets for the internal control environment, risk assessment, control activities, information communication, make specific suggestions to establish and improve the internal control of Jinzhou Port co., ltd. It is hoped to solve practical problems, provide reference to establish and improve internal control in Jinzhou Port co., ltd.