Study On Internal Control Of CD Solar Power Co. LTD

Recent years many famous financial institutes in the world engaged in fraudulent practices and resulted in large lose even bankruptcy. Many courtiers enhanced enterprises internal control through legislation and internal control is increasingly being the pass of capital market. With the introduction of internal control basic norms and the guidelines in China, Chinese enterprises have a clear legal basis for the construction of the internal control system.The internal control department of CD Solar Power Company Co. Ltd was established since the end of 2011, which has established the internal control standards and norms, to strengthen the monitoring and completed the construction of long-term mechanism of internal control. However, there are still defects in the internal control. Combined with the internal control status of CD Solar Power Company Co. Ltd, this paper is expected to solve two major issues: one is to find the internal control problems of CD Solar Power Company Co. Ltd s,including defects both on internal control environment and business processing operational level; the two is to solve these problems by offering the improvement proposals.Based on the idea and target of how to build an effective internal control system for CD Solar Power Company Co. Ltd, and combined with the status of CD Solar Power Company Co. Ltd right now, I used the models of COSO risk management and the enterprise internal control, and adopted the method of case analysis, the standard research method, interviews and qualitative and quantitative analysis, to review and analyze the current risk of CD Solar Power Company Co. Ltd in operation and improve the company’s internal control system. It could strengthen enterprise management and promote the development of CD Solar Power Company Co. Ltd better and faster.