| As the internal mechanism of self- adjustment and self- restriction in production and management activities of enterprise, internal control is in the important position of the central nervous system of the enterprise. It promotes the enterprise to make profit and achieve its mission, avoiding the unexpected circumstances that may arise in the process. However, all of the benefits must depend on the internal control system implemented effectively, the internal control environment is the best way to ensure be executed.This paper bases on the mixed ownership enterprise’s internal control environment as the starting point. The paper summarized the relevant literatures and analyzed the theory and practice development of the internal control environment at home and abroad. This paper selects a company of the composite ownership system-- JH coal chemical company. By the study of its existing internal control environment, we can draw the disadvantages of its internal control environment and find out the cause of the problem by detailed analysis. By using the theoretical research results on internal control environment and combined with actual situation. This paper will put forward suggestions for the improvement of the construction of the internal control environment.This paper is divided into five parts: the first part is the introduction and its main content is the research background and research significance of this paper. Also, it states the current domestic and foreign research results on this issue. The second part is the definition of the concept and related theoretical analysis. This part first describes the basic concepts and then discusses the internal control environment and characteristics of enterprises of the composite ownership system and the relationship between. internal control environment and corporate governance. The third part is the core part of this paper, it analyses of the current internal control environment of JH coal chemical company. Through the analysis of the current internal control environment, the achievements and existing problems of the system are obtained. The fourth part according to the existing problems in the enterprise, the measures to develop and improve the existing internal control environment will be formulated in order to solve the existing problems. The fifth part is the concluding part. |
