Research On Internalcontrol Environment Of SC Company

Internal control is an important part of modern enterprise management, internal control is the internal mechanism of self-regulation and self control. Sound and effective internal control system helps to realize the strategic goal of the enterprise, to improve operational efficiency, protect the security and integrity of assets, it can ensure the authenticity and reliability of financial reporting and management information. Internal control consists of five elements, the internal environment is the basis of the whole internal control, it focus on the study of the board of directors and the management of the importance of internal control of the company's attitude and actions taken. The internal environment provides the space for the existence and development of the internal control,it is the root of the internal control of the soil, it directly determines the other control factors can really play a effective role or not. At present, a lot of small and medium-sized private enterprises lack adequate cognition on the importance of the internal control environment in our country, this make the company neglect the construction of internal control environment in developing. Although some companies had rules and regulations and then wrote in a handbook about internal control environment,these words did not form a unitary system. They did not put it in the firm's overall height to consider. In fact,any company can't inseparable from the development of the construction of internal control environment if they want to succeed.The object of this paper is the internal control environment of SC company. This paper follows such a train of thought as follows: the theoretical basis of the problem-forward the problem -analysis of the problem - to solve the problem, to fully implement the principle of combining theory with practice. By visiting the company, reading a lot papers about internal control and internal control environment, under the condition of SC company,this paper first introduces the basic theory of internal control and internal control environment related to SC company, and then analyzes the SC company internal control environment with the method of factor analysis of the five elements including organization structure, development strategy, human resources, social responsibility and corporate culture .First of all ,this paper introduce the status quo of SC company in these five aspects, points out its existing problems, and then analyzes the reasons of these problems ,last, put forward improving measures.This paper puts forward some suggestions depend on SC company' specific situation, including: Guarantee the independence of internal audit, strengthen the function of the strategic committee, choose the suitable way to encourage the staff,deepen the understanding of social responsibility,and attach great importance to the improvement of cultural construction These suggestions would have a good influence on other companies in the sector and other private listed companies in China.