Research On The Internal Control Environment Of Drunkard Wine Co., LTD

Internal control environment is the actuating power for the progress of the firm, it is placed first in the five factors of internal control, and has a guiding function on remained factors. Control environment as the foundation of the internal control system, which is the premise to achieve the internal control goal. Whether the internal control can effectively work, ties in the control environment.Internal control environment defects affect the implementation and execution of internal control, and even lead to failure. So if the company want to make the internal control system efficiently operate, it must make up for the defects to constantly improve the control environment. If not, it is difficult to have substantial changes in the system. The internal control environment as the fundamental and the essence of remained factors, which has a direct impact on the building and practice of the internal control. Different control environment will produce the corresponding internal control system. Only the internal control environment match the development goals and the system of enterprise, can internal control system effectively play its role.The essay uses the means of normative research and case study, on the foundation of the theory of abroad and at home control environment, combine theory and practice, carrying out the study on the control environment of the drunkard wine co., LTD. The article continue to use the internal control environment content of “the enterprise internal control basic norms” and “the enterprise internal control application guidelines”. Aimed at current situation of the industry, and linked with the reasons of “plasticizer event” and “deposit stolen event”, the essay analysis the defects of internal control environment from the organizational structure, development strategy, human resources, enterprise culture, social responsibility five aspects. Finally put forward to the countermeasures to optimize internal control environment of the firm, for example perfecting the institutional framework, coordinating strategic planning with evolution goals, improving human resources system, attaching great importance to the enterprise culture, reinforcing awareness of community responsibility.The article prospect by studying the control environment of drunkard wine co., LTD, can further improve and perfect the control environment, which supports the control system. What is more, the study has certain profound significance for other liquor enterprises, promoting the industry and the society growing together.