Research On Improvement Of Internal Control System Of Working Capital Of ZD Company

With the rapid development of the trend of global economic integration becoming more and more obvious,the problems enterprises are facing is in the development of diverse,complex trend.Corresponding in business management and other aspects of business activities,the important role of internal control has gradually come out.As an important part of the internal control system,the internal control of working capital is very important for small and medium-sized start-up drilling production enterprises.In the management of enterprises,it is necessary to establish a perfect internal control system of working capital,and to prevent the risk of enterprises from occurring on capital,so as to realize the normal operation of drilling enterprises.The paper takes ZD company as the research subject,and uses the basic theory of internal control and the internal control theory of operating capital to analyze and study the internal control system of ZD company's working capital.Using data reading method to do a detailed carding of domestic and foreign internal control and internal control of working capital related theory and literature;using the basic methods of questionnaire and interview,on-the-spot investigation and consulting company in the relevant system to analyze the current situation of internal control of working capital of ZD company,analyzes the existing problems embodied in the following aspects:the system of working capital internal control is not perfect,working capital lacks liquidity and has a higher risk;combined with the actual situation of ZD company,starting from the improvement of the internal control system of the working capital,improve the specific design of the internal control system of working capital of ZD.Improvement of working capital internal control process mainly involves the following five aspects:money,inventory,accounts receivable,short-term bank loans and commercial credit;finally,provides suggestions for supporting the implementation of the specific implementation of the internal control of ZD company working capital,in order to contribute to the implementation of the plan.From the internal control related theory,and based on ZD company as the starting point,studying internal control present situation and problems of working capital of ZD company,put forward the effective improvement of the internal control system of ZD company working capital measures,and put forward reasonable suggestions to ensure that the system of internal control in ZD company working capital operation,for small and medium manufacturing enterprises like ZD company to improve working capital internal control system to provide some ideas in the design and.I hope this paper's theory research framework can provide some reference for other enterprises.