Research On The Construction Of Internal Control System Of QCSXZZ Division

Since the reform and opening up, with large enterprise groups continue to grow and develop, the management difficulty of the enterprise also gradually increase, as the saying goes "Jiangshan easy to not easy to keep", here said the "Shou" is contained in this paper to study the main content of the internal control system in. The collapse of Enron overnight, to Wall Street, the United States and even the whole country sounded a record heavy alarm, China of Yinguangxia event presumably deaf ear has heard, with the endless stream of large-scale group enterprise accounting fraud cases, scandals is very common, large enterprise groups in the hearts of the public integrity was also widely questioned. This has been brought to the corporate reputation loss is immeasurable. In this context, how to establish the internal control system, how to operate the internal control system, how to protect the good implementation of the internal control system, it is particularly important. Should the Ministry of finance to popularize internal control requirements, internal control began to be accepted by the large group enterprises, the effect is also obvious. Internal control is the enterprise decision-making and management, in order to protect the security of its financial information, authenticity and integrity, to ensure that the economic activities of reliable and precise, the coordination of economic, effective control of economic activity, by optimizing the internal mechanism of mutual restraint, interconnected working relationship. Internal control system is an integral part of the construction of enterprise system, it can effectively guarantee the authenticity of enterprise information, so that the transparency of enterprise financial information.This paper focuses on the business department of a manufacturing listed company as the research object, from a microscopic point of view to explore and study the construction and improvement of internal control system, detailed and has certain practical significance.The first chapter is the introduction, which mainly introduces the current our country’s internal control the background and significance of the study, were about China, the United States, Britain and Canada’s internal control research history, the use of case analysis and factor analysis to QCSXZZ division as the research object to study analysis, and then elaborates the research innovation and limitation of the research.The second chapter is the theoretical basis of the internal control, respectively expounds the construction of the internal control system needs to follow the five principles and the five elements to be included.The third chapter mainly describes the status of internal control QCSXZZ. Then from the procurement control sales process, process control, inventory control control process, fixed assets management processes, financial control process five aspects specific analysis and find out the existing problems of internal control in QCSXZZ division.The fourth chapter mainly talks about the goal and principle of the construction of the internal control system based on a certain of the five aspects of the construction and improvement of the internal control system for the QCSXZZ division.The fifth chapter expounds the safeguard measures taken to ensure the good implementation of the internal control system of the QCSXZZ division.The sixth chapter draws the conclusion of the research and the prospect of the research.In this paper, using the case method and factor analysis, on how to implement internal control, how to implement internal control, which requires a set of perfect research methods and means, research method not only can be found in the enterprise internal control problems and analyses the reason of its existence and to test whether the internal control design and implementation of good...