Research On The Implementation Of Internal Control In GL Company

At present, Chinese enterprises are facing huge market competition pressure. On the other hand, due to the weak risk management and enterprise internal control, the enterprise risks, leading to accidents and economic cases, not only seriously restrict the development of enterprises and innovation, but also threaten the operation safety of enterprises. The enterprise internal control throughout all aspects of enterprise management activities, is a kind of internal self supervision and self adjustment system. Its role is mainly to protect the enterprise property security, check the accuracy of enterprise accounting information and improve enterprise management efficiency, ensure that the enterprise is operated according to the established standards and rules. Although many enterprises have established internal control systems according to Basic Specifications of Internal Control of Enterprise and Matching Guidelines of Internal Control of Enterprises, there are still a lot of problems and shortcomings in the implementation of internal control.GL Company, as a food processing enterprise, developed a series of internal control system and procedures, but the system and procedures are independent. It mainly built relevant systems and procedures based on respective business modules. Therefore, it is lack of overall planning and design on the company level. Due to the lack of the company's overall strategic positioning and internal control objectives as the guidance direction, the internal control itself loses the direction, the control is only for control. At the same time, in the implementation of internal control system, the company is lack of effective tools to ensure the effective implementation of the internal control system.Firstly, this paper expounds the origin, development, and definition of internal control, and discusses the problems arising from the implementation of the company's internal control based on the practical situations of GL Company. Secondly, the paper analyzes the main reasons for the ineffective implementation of the internal control implementation process from the five elements of the internal control. Finally, it takes building effective internal control system as the target, comprehensive uses of ERP, quality system, performance evaluation and other tools, which can effectively improve the implementation efficiency of the enterprise internal control system, is conducive to solve the problem of the enterprise in the internal control activities, and to make up for the loopholes in management.The research findings that strengthen the cognition of management level on the enterprise internal control system, this paper carries out analysis from the company level and business process level, in order to achieve corporate strategy as a starting point, reviews control procedures and technique design, develops critical control points, finds the control defects and continuously improves it. This paper mainly expounds using ERP system to manage and control business procedures, to improve quality system documents, standardize production, inspection and other operation processes, to optimize the performance evaluation to motivate the staff's subjective activity, so as to ensure the effective operation of the internal control system. Then, it simulates a set of highly operational internal control implementation plan for the enterprise.