The Research On Internal Control Of Internet Company

As Chinese market-oriented economy develops,share of privately-owned small and medium enterprises in market-oriented economy gradually increase.However,privately-owned small and medium enterprises are relatively weak in management,especially in internal control,which greatly affect enterprises' development and growth.For privately-owned small and medium enterprises in internet industry,their staff are younger in average age,and most of their enterprise managers are from technicians,therefore,their establishment and implementation on enterprise internal control are not entirely satisfactory.The paper takes D company,a privately-owned small and medium internet enterprise in Jiangxi,as the object of study;presents specific requirements on internal controls based on fundamental norms of enterprise internal control and matching guidance of enterprise internal control;combines actual situation of D company;analyzes internal control situation of D company and its existing problems;states the reasons of defective internal control;then raises special improvement measures on internal control for D company.Chapter One gave a simple illustration to research significance and background of this passage.A further systematic introduction of domestic enterprises was set forth to demonstrate current situation of internal control.A framework and train of thought of this research was carried out in accordance with issues that small-and mid-scale enterprises came across during internal control;Chapter Two systematically concluded relevant theoretical knowledge of enterprises' internal control;Chapter Three summarized and concluded research outcomes at home and abroad;After gave a basic introduction of D company,Chapter Four illustrated how two adopted research methods,which were in-depth interview and questionnaires,designed a research;Following Chapter Four,Chapter Five,according to outcomes delivered by in-depth interviews and questionnaires,analyzed and demonstrated current situation of internal control and existing problems in D company from different perspectives,including operating environment,risk assessment,control activities,information and communication,and internal supervision.Analysis based on the perspective of control activities is the highlight.Targeted at characteristics of the industry where this enterprise is,it would be divided into four layers to explain weakness in an enterprise's internal control,including asset management,market business,development and financial management.Combining with problems and disadvantages exposed during the management of internal control,further in-depth problems would be explored.Chapter Six concluded drawbacks existing in D enterprise's current internal control and put forward corresponding solution and tactics.