LD Food Company Internal Control Optimization Research

Internal control is the key to the company for effective management of the component,in the company's operating management plays an important role in the healthy and effective internal control system can improve the ability of the company to prevent and deal with all kinds of risks,improve the efficiency of company management and effects.With the rapid development of national economy and social market competition intensifying,for companies in our country,set up perfect internal control system needs more and more urgent.In order to strengthen the internal control of our country enterprise activities strictly regulate,in 2008 China's ministry of finance,audit and other five ministries jointly issued the enterprise internal control basic norms,in 2010,jointly issued the enterprise internal control supporting guidelines,the auxiliary guide including 18 application guide of internal control,internal control audit guidelines and internal control evaluation guidelines,this a series of internal control regulations and systems,marked the our country enterprise basic built into the specification of internal control system.At the same time,in order to ensure the smooth implementation of the system of internal control in our country,the ministry of finance and other five ministries and formulate the implementation schedule,since January 1,2011,the first start of our country enterprise internal control standard system are those of domestic and overseas listed companies at the same time,in our country since 2012,and gradually expand to the Shanghai stock exchange,shenzhen stock exchange main board listed company full implementation,but also encourage non-listed large and medium-sized enterprises.On the premise of economic development level enhances unceasingly,each big enterprise scale and business operation were widened,enterprises to achieve sustainable development,we must strengthen the management of internal control.The internal control of enterprise management has important role: standardize enterprise management business,improve the efficiency of the enterprises to guard against various risks;Improve enterprise itself the correctness and reliability of accounting information;To protect the enterprise assets safety and integrity.Internal control in enterprise management plays an important role in the process,has become the indispensable important constituent,therefore strengthening the enterprise internal control activities on the enterprise's operation and development has important significance and function.The internal control system construction,but the key is execution.After years of development,most enterprises have established the internal control system,but from the perspective of the larger economic cases of various frequency,enterprises often in a certain extent within the enterprise set up internal control related rules and regulations and procedures,but not usually to formulate rules and regulations and internal control procedures to implement good execution,lead to enterprise internal control system can be evaded and form a series of control hole.So enterprises in establishing effective internal control system within the enterprise,at the same time of set up perfect internal control system should pay more attention to the execution of internal control,enterprise only then arrives the execution of internal control to carry out,can better ensure the effective internal control and continuous operation,to better achieve enterprise internal control specification management,and prevention and guard against all possible risks.This article adopts the method of case analysis to LD food company as the object of the case investigation,this article in legal system construction of internal control and internal control on the basis of relevant theories,from the level of the five elements of internal control of LD and the present situation of internal control of food company has carried on the detailed research and analysis of existing problems,and aiming at the existing problem of internal control has carried on the analysis of the causes,at the same time,the internal control of the LD food companies optimize construction put forward the corresponding suggestion,help the company to further perfect the internal control system,enables companies to better development.