Research On The Internal Control Of China Biotechnology Limited By Share Ltd

Our country is with the largest number of state-owned enterprises and state-owned assets of countries in the world, although after the reform and opening up, economic reform, the number of state-owned enterprises continue to decrease, but in important industries and key areas, state-owned enterprises still play a decisive role. Now, the phenomenon of state-owned assets has occurred frequently, according to statistics, every year there are several ten billion loss of state assets, some state-owned enterprises have a significant risk, fundamental research is closely linked with the internal control weaknesses.In this paper, a state-owned enterprise- Chinese biotechnology company, for example, sought from the perspective of the five elements of internal control to verify whether the enterprise strictly implement the internal control system and internal control systems to identify deficiencies, improve the internal control system put forward proposals.The first part is an introduction. Background outlined herein, the internal control status of domestic and foreign research theory, research purpose and significance, research methods and main research ideas and content.The second part of the basic theory of internal control are introduced. Firstly, internal control objectives in the "Internal Control Guidelines" set forth, then introduces the five elements of internal control, and finally introduce the basic principle of internal control.The third part is the status of Chinese biotechnology company’s internal control and problems were analyzed. First, a more detailed description of the basic situation of China National Biotec Group, such as history, internal and external conditions and constraints affecting factors. Then briefly describes the status quo for the internal control of the Group, such as staffing and internal control development. And then from the control environment, risk assessment, control activities, information and communication, control activities in five areas of the internal control problems of analysis.The fourth part is based on the Chinese biotechnology company internal control system in the problems, the company put forward measures to improve the internal control system.The fifth part is the enlightenment. Innovation of this paper points out, noting the limitations of the paper, as well as prospects for future research.