Study On The Mechanism Of Self-evaluation Of The Internal Control Of XS Cooperation

Internal control self evaluation is used to inspect and evaluate the compliance、rationality、feasibility of the concrete internal control system implementation and design.It is an important mean to improve the enterprise internal control system design and ensure the effective internal control system.It is not only an important and necessary systematic activity in the internal control activities,but also a dynamic cycle process of evaluation, feedback, improvement. It has an effect that to be not replaced in promoting the effective implementation and continuous improvement of internal control.At the same time,it is a feasible safeguard function to supervise and manage internal control design and implementation.To be able to promote the management of enterprises and grass-roots staff often to look at the company’s internal control system、improve the enterprise internal control ability and management level and promote the healthy and orderly development of enterprises.Therefore,the enterprise should implement the work.XS Co. was established in 2004, listed on the Shanghai stock exchange in 2003, the main business is agriculture, but the scope of its business has been involved in real estate, coal, transportation industry.With the expansion of the business, the continuous expansion of business scale, its internal management system has attracted more and more attention. In order to comply with the requirements of national regulatory authorities, XS Co. in 2012 began to company internal control self assessment. Firstly, there is the specific work system on detailed explanation. Secondly, there are self-evaluation of internal control processes and practices, an overall assessment of the evaluation work. Through the analysis of the specific work process and method and actual research income. It is pointed out that the internal self-assessment of existing problems: lack of comprehensive evaluation index, evaluation procedures are not standardized, the evaluation scope are irregular.lack of professional talents and full participation. According to the analysis of the reasons. Finally, macro measures: formulated with the operation of the application guidelines and case guidance and so on; about the specific problems, the author constructed the internal control index system of XS Co. and reform company business level self rating table improve the company’s internal control evaluation index based on the existing literature theory and combined with actual situation of the company’s own construction level; In the run-up to the job evaluation, the implementation stage, evaluation stage were given suggestions related to existing problems;put forward the range of standard evaluation method, and the establishment of internal control culture and enterprise micro measures to improve the XS Co. the evaluation work in the problem.In the final article is a summary and outlook, through self-evaluation of internal control, doing a good job in our country’s internal control self assessment must make concerted efforts from the state,enterprises,to social supervision, and that in the rapid development of the information age, the environment of internal control evaluation under the background will be the key areas to study for scholars and experts.