The Internal Control Of Changchun Cofco Coca-cola Co.,Ltd.

Based on field investigation,cofco Coca-Cola changchun branch of its internal control and risk management present situation and the analysis of existing problems. Based on internal control theory,the research on the basis of existing theories,combined with the requirements of SOX act, branch company internal control system optimization and put forward suggestion and the fusion of relationship between internal control and risk management. The related theory of cofco Coca-Cola changchun branch based on the internal control risk management question has carried on the comprehensive analysis,comprehensive risk management on the company put forward systematic safeguard measures and Suggestions, to promote its brand development, and provide reference to the same industry. Specifically, the main research content of this article is made up of the following six parts altogether: The first part is the introduction section, the article’s main research route and direction was introduced in brief. Of thesis research background,significance, main research contents,research methods and technical route are discussed in detail, the management of the related theories and literature review,also in this section for the study of the paper unfolds the route and direction is determined. Is mainly based on the enterprise internal control theory,and analyze the relationship between internal control and risk management is the main link;The second part introduces the basic theory of internal control, systematically expounds the relevant theories of internal control and its stage of development,laid the theoretical basis for further research of this article. At the same time,draw lessons from the COSO committee in internal control and risk management, summarized the influencing factors of relationship between internal control and risk management;The third part first to background object of case study. Through the research of cofco Coca-Cola changchun branch company,for its comprehensive and general operations, and financial management situation is analyzed. Cofco Coca-Cola changchun branch of the empirical analysis on the internal control. This section of cofco Coca-Cola changchun branch expatiates on the characteristics of the internal control,the development present situation and existing problems of internal control are analyzed. Summarized cofco Coca-Cola changchun branch reflect shape and the analysis of problems existing in the internal control,and introduces the cofco Coca-Cola changchun branch of the internal control system of the status quo, analyzes the problems existing in the internal control system;The fourth part is the optimization tactics of the Coca-Cola company internal control. To its procurement process,sales department,the financial account and the credit risk management in the process of internal control in the study of the construction of enterprise internal control system,analyzes the basic content of enterprise internal control system and the system process. Scientific analysis from the perspective of internal control, the feasibility of establishing risk management mechanism,at the same time,combining with the situation of the company’s operating characteristics and the implementation of the regulation and the establishment of specific strategies. In addition,through the system building, and expectations of risk management mechanism is analyzed. System is established, according to the related risk management strategy, the preventive and control measures for concrete,at the same time from the organization system,credit, management,operation and marketing Angle to analyze the internal control;The fifth part, put forward the perfect cofco Coca-Cola changchun branch of the internal control system of security measures. Based on the existing theoretical research and summary,combining the present situation of the company’s internal control,put forward measures to improve the company internal control system. To improve the company’s core competitiveness have stronger practical significance as well as to other company or group to build the internal control system also has a certain reference and reference.The sixth part,conclusion and prospect to the research of this paper,to the overall summary of the article,and get a revelation,summarize the research results, at the same time,the article studies the deficiencies and future direction of further research were discussed.