Research On Internal Control Of HN Dairy Company

In order to make our country's enterprises can better adapt to the new era form the need of national economic rapid development, China's ministry of finance jointly with the auditor, the securities and futures commission, and other institutions, on the basis of draw lessons from foreign related theory put forward the corresponding norms of internal control, to our country enterprise internal control implementation pointed out the direction and the way forward, but most of the enterprises is not well to do according to this theory, internal control has become a kind of form. Along with the people income level rise as well as to the requirement of high quality of life, food safety problem more and more get people's attention, food safety is also about each one of us interests, however, throughout the domestic status quo: cooking oil, melamine, clenbuterol and so on food safety problems emerge in endlessly, the domestic people in order to ensure the safety of their food, infant milk powder, for example, spend high price from Hong Kong and Europe and other places to buy high-priced powdered milk for your child. So we can't help but to think, what is wrong with our country's enterprises make their national product was not accepted, how to change the status quo to accept their products. So, about how to improve the effectiveness of internal control, ensure food security, became the companies consider an important issue. Relative to foreign internal control theory in our country, set up time late, the perfection of internal control theory is not especially.This article attempts through to NH dairy company survey research, combined with the five elements of internal control, using the questionnaire, the questionnaire consists of two parts, the first part is the investigation and the second part is the survey, through the way of calculation problem of comprehensive scores to judge the enterprise whether there is a defect in this aspect, and in view of the problems put forward the corresponding Suggestions. Content of this article is divided into six chapters, the first chapter mainly introduced in this paper, the research background, significance, the present situation, the thought and method; The second chapter is to introduce the present situation of internal control for HN dairy company; The third chapter introduces the related content of questionnaire survey; Through the analysis of the questionnaire, the fourth chapter draws the main problems of HN dairy company; The fifth chapter aiming at the existing problem of the five elements, put forward the corresponding Suggestions; Finally the sixth chapter summarizes the research conclusion of this paper, points out the shortages of this study, in the future was forecasted.