Research On Internal Control Of Changchun Dacheng Biochemical Technology Group Co.,Ltd

Maize is an important grain crop in our country.It can be used not only for food,but also for producing many kinds of derivative products.Such as starch,lysine,monosodium glutamate,feed and so on.Since the 21 st century,with the development of science and technology,the corn industry's production capacity is also advancing by leaps and bounds.There have been oversupply situation.Changchun Dacheng Biochemical Technology Group Co.,Ltd.(hereinafter referred to as Dacheng Group)was established in 1994.The group's main products are amino acids,corn starch and so on.These products,once produced,quickly enter the domestic and foreign markets.However,with the international market competition pressure increases,Dacheng Group itself has a lot of mistakes.Dacheng Group is now in trouble or even on the verge of bankruptcy.In the second half of 2015,the Jilin provincial government to support the Dacheng Group,subscribed to the Dacheng Group's stock,directed to Dacheng Group funds to support.The subscription,given the Dacheng Group new opportunities.Dacheng Group should follow the market,combined with their own advantages,out of the woods,re-rise.Based on the actual situation and future development direction of Dacheng Group in recent years,this paper makes use of the relevant theoretical knowledge of internal control,and then analyzes the internal control system which conforms to the characteristics of Dacheng Group through the analysis of the whole enterprise.First of all,it expatiates the theoretical system of internal control and its research significance,and concludes the main research contents of this paper.In this paper,the research methods and innovations are also briefly introduced.Using literature analysis of domestic and foreign literature systematically,clarify the context,the internal control theory system to fully explain.In addition,the use of interviews,and Dacheng most of the middle management and more than 80 employees to go into details,the initial grasp of the Dacheng Group's status quo.Secondly,it introduces the relevant theory and development course of internal control and elaborates the five elements of internal control.Thirdly,it introduces the current situation of the internal control of Dacheng Group,and points out some main problems and causes of the internal control of the group.Finally,the author analyzes the problems existing in the internal control of Dacheng Group and puts forward the countermeasures of perfecting and improving the security measures as well as the smooth implementation of these measures.Through the research of this paper,we can provide some reference for the management of Dacheng Group,and practice the application of internal control theory.