The Case Study Of DS High-tech Enterprise's Internal Control

High-tech enterprises, as China's emerging economic power, are the strategic pilot enterprises for national economy, whose rise and development facilitated the adjustment of the industrial structure and the transformation of economic development pattern, and promoted continued growth of our economy and the steady rise of innovation ability. The word "internal control" has a long history, but it was not until the "enron event" that people began to attention to it. Along with our country "the enterprise internal control basic norms", the pace of the construction of enterprise internal control system is more and more quick, but according to the internal control audit report issued in recent years, internal control defects corporate rate is on the rise. Most of the firms has not yet paid enough attention to internal control. At present,Chinese scholars' study on the high-tech enterprise internal control is simple and lacking. Meanwhile, the high-tech enterprises have their own unique character on the target of internal control and risk control compared with enterprises in general, so it is of great significance to study high-tech enterprise internal control. Most of the research focus on the reflections on high-tech aspects of internal control effectiveness, study on the business activities of the high-tech enterprise internal control, especially the opening up of internal control is still relatively limited. In this paper, the standard research method and the practical case studies are adopted. Firstly, the background, significance and content of the research, the innovation deficiencies of the research are introduced; then it is devoted to the high-tech features of internal control, as the foundation of the case study in the third chapter; then, we analyze the DS's internal control overall framework, raise the DS's internal control problems and finally propose solutions for them. The main conclusions of this study are as follows:(1)In speed of DS high-tech enterprises. as the research object, its main business activity is analyzed. I found that there are defects in the DS company internal control: one is the imperfect internal control environment, in terms of governance structure and personnel quality; Secondly, the research and development activities of the risk control consciousness is not strong, in the supervision of the research funding, human resource loss prevention aspects need to be strengthen; The last is the enterprise internal control key points of control enforcement is not enough, some key internal control measures are not implemented.(2)From the optimization of the internal control environment to strengthen the risk guidance of the construction of the internal control system and perfect the supervision and evaluation system is put forward policy Suggestions on improving the quality of DS company internal control. Especially in the research and development section, DS enterprises should focus on the research and development areas, build efficient research and development management system, reasonable distribution of scientific research funds, improve the capital using authorized examining and approving, the technical personnel to the implementation of incentive mechanism, safeguard enterprise's human resources and financial resources effectively configuration.