Research On Financial Internal Control Of D Auto Sales And Service Enterprise

With the rapid development of automobile sales and service industry and the increasingly fierce competition in modern market,the risks faced by car dealers are more complex.IF enterprises want to develop in the fierce competition of the market environment,they must improve their core competitiveness and improve enterprise management level.Financial internal control is an important part of internal control.It plays an important role in promoting the healthy and stable development of enterprises.In this paper,D automobile sales and service enterprise is used as a case.This paper adopts the research method of combining theoretical knowledge with practical cases.This paper combines internal control and financial internal control theory.The paper analyzes the present situation of the financial internal control of D automobile sales service enterprise by interview and questionnaire survey.The paper uses the five elements theory to study the financial internal control of D automobile sales and service enterprise.The purpose of this study is to find out the defects of the financial internal control of D automobile sales and service enterprise,to explore the reasons,and to provide the financial internal control scheme which is suitable for the D enterprise's own management needs.This paper mainly discusses from three aspects:First of all,through the analysis of the domestic and foreign literature and internal control,internal financial control theory together,formed the theoretical basis of this paper.Through theoretical analysis,this paper defines the concept of financial internal control,defines the principles and objectives of financial internal control,and lays a theoretical foundation for the analysis of the case.This paper analyze the relationship between internal control and financial internal control.Secondly,this paper takes D automobile sales and service enterprise as the research object.Considering the characteristics of the present enterprise financial internal control of the reality of the situation,the paper uses the five elements of internal control principle to analysis the problems of D enterprise's financial internal control.The survey found that the enterprise internal financial control problem,has not formed a good internal environment,and the financial risk assessment is weak,dangers existence in the financial control activities,information exchange and communication is not smooth,supervision and inspection control is ineffective.The reason lies in: managers do not attach importance to financial internal control,the professional rights are improper,and risk prevention consciousness is not strong,lack of process control of financial control activities,lack of effective supervision and inspection mechanism.Finally,this paper puts forward some measures to improve the financial internal control of D automobile sales and service enterprise.From the control environment,control risk,the main control activities,information and communication,control and supervision of the five aspects to improve D enterprise financial internal control system.In this paper,the internal environment improved from the perspective of financial internal control,job guidance,human capital and corporate culture.Through the determination of financial control objectives,identify financial risks,the establishment of financial early warning index to improve the enterprise's financial risk assessment mechanism.Carding financial activities,and point out the key control points.Using of information technology to strengthen the financial internal control information to ensure the timeliness of information transmission.Through establish an independent internal audit committee,and the implementation of the whole process of financial supervision to strengthen the supervision and inspection of enterprises.It is hoped that this study can be used as a reference for relevant enterprises.