Shandong Yuanda Board Group's Internal Control System Research

Our country has large enterprise groups,for economic development to create greater value.But there are still a large number of enterprise development is restricted,contribute to this situation,in addition to the influence of external factors,to a large extent also depends on the internal enterprise,enterprise internal control is imperfect limit its development With the increasingly fierce competition,more and more enterprises began to realize the importance of internal control,the internal control to carry out the research.Enterprise internal control is not only a means,but also the motivation of enterprise sustainable development.How to establish a perfect internal control system,maintain enterprise sustainable and healthy hair,become the difficulties faced by many enterprises.YuanDa board industry technology co.,LTD.with the development the internal control implementation can be found there are many problems,there are internal control consciousness weak,leadership authorization system is not sound,the financial ombudsman adverse phenomenon such as low quality,affect the further development of the group.Combing concluded on the basis of the internal control literature is presented in this paper,based on the theory of internal control,and using the literature research,field research method and questionnaire investigation,with big board industry as a case,the investigation about the present situation of internal control.Through on-the-spot interview and questionnaire survey,understand the big board industry group internal control existing internal environment is weak,no strong sense of risk assessment and control activities lack of specification and sharing of information,lack of internal supervision function,etc.Aiming at the problems of the enterprise,this paper proposes to establish "four rules" one of the internal control system:namely on the basis of compliance,to realize the internal control system of the whole range,whole process,all staff and all elements.Then starting from the five aspects of internal control to perfect the internal control system,including the optimization of the intenal control environment,establisharisk assessment system,standardize the internal control activities,information communication mechanism and to carry out the continuous supervision and evaluation,perfect the internal control system of big board industry group,to reach the company for long-term development.