Case Study On The Construction Of Internal Control System Of ZT Company

Since the reform and opening up, especially into the twenty-first century these 15 years, the globalization of the world economy makes China’s economy the unprecedented rise. The development of small and medium-sized enterprises, which occupies an important position in China’s national economy, has attracted more and more attention. In such a volatile economic environment, small and medium-sized enterprises need to strengthen the internal control system construction of understanding, and according to the enterprise’s own development characteristics and related internal control system theory to establish a set of is in line with the standards in the supervision and management and to avoid the risks and also effective for development of small and medium-sized enterprise internal control system, which will become a problem to be solved at present small and medium-sized enterprise.In this paper, a case study and theory combined with practice analysis method, based on the theory of enterprise internal control and the actual development of ZT company as the research foundation, to the national Ministry of Finance in conjunction with the Commission, the Audit Commission, China Banking Regulatory Commission, the China Insurance Regulatory Commission five ministries successively in 2008 and 2010 to develop a< Enterprise internal control basic specification> and< enterprise internal control guidelines for supporting> and 2012 issued mandatory version,2014 lifted version of the enterprise internal control standard is the main theory originally described ZT company’s internal control system construction of the development process.The content of this paper is divided into five chapters. Chapter 1 is introduction. Mainly outlines the about research background and significance, the innovation of research methods and technical route and the research; Chapter 2 is the relevant theory of internal control. Have introduced the implementation of enterprise internal control related specifications, and Application guide, enterprise subsidiary management control for the relevant provisions, examination and supervision of the enterprise internal control and small and medium-sized enterprise internal control implementation and enforcement of the relevant theoretical basis; the chapter 3 introduces the company’s internal control and management of the status and defects. Respectively from the management of the company, the business layer, the financial level of the three aspects of the framework for the construction, and for the ZT company’s current situation put forward the corresponding lack of part; proposes the corresponding lack for lack of ZT company; The chapter 4 is to establish a sound internal control system. Combined with the company’s defects on the company’s existing internal control to put forward a more reasonable improvement suggestions and measures; the chapter 5 is the research results and conclusions. It is mainly a review of the control points and the innovation of this paper in the construction of the internal control system of ZT firm.More than ten years of development course of ZT company, is a very typical phenomenon of enterprise internal control management present situation in the real case, for ZT company for internal control on the part of management and lack of system implement some defects exposed in the process, this article will from the company management risk control, business risk control, financial risk control three aspects elaboration, and aiming at the problems of ZT Corporation in the management, formulated to improve the fit development of ZT company internal control system. ZT firm is a high-tech enterprise, its internal control system construction of the development process for the same industry of small and medium enterprises hope that there will be some reference.