Internal Control Research In J Cable Enterprise

Currently, as a business operation based internal control has been widely applied to the management of the enterprise being run. Construction and improvement of the internal control system more and more importance in enterprises. However, in recent years, some of the world's leading companies, such as filing for bankruptcy due to financial scandals of Enron Oil, WorldCom, Xerox Group have burst significant financial fraud case, after a series of financial scandal. Visible, lack of corporate internal control has become increasingly prominent. Depth study of the internal control problems and gradually improve the internal control system established for the modern enterprise system is essential.Wire and cable industry can be said to be an important foundation of our national industry, for the operation of a modern economy and society plays a fundamental role in the protection. With the rapid development of China's cable industry, but the overall level of the product is not high, serious excess capacity, the homogenization of serious competition in the low-end products, product quality and safety issues, and environmental protection have brought serious problems. These issues will inevitably restrict long-term sustainable development of the cable industry. The effective implementation of the internal control wire and cable industry, for the wire and cable industry business healthy, stable and sustainable development plays an important role. Therefore, based on the wire and cable industry, a pivotal position and role of the internal control evaluation article from the perspective of how to improve the wire and cable business conduct in-depth study of the internal control system to ensure the smooth development of enterprises.This paper will describe the internal control evaluation of the background and significance, and will sort out the domestic and foreign literature review. Then a brief description of the theoretical overview of internal control evaluation system.Then introduce the basic situation J cable company's internal control system, and determine the weight of each index, and then through a combination of fuzzy mathematics in order to build an internal control evaluation model J cable companies to identify weaknesses in internal control by the Analytic Hierarchy Process. Finally, J cable companies that exist in the internal control system deficiencies and weaknesses to make some corrective recommendations.