Research On The Construction Of Internal Control System Of ZM Company

For a long time,China's state-owned enterprises have been dominated our national economy,along with the integration of the world economy and the fierce competition among enterprises,state-owned enterprises how to face the new economic situation has become a topic of increasing concern.In recent years,Chinese state-owned enterprise reform has achieved obvious results,but its overall profitability remains inadequate,one of the important reasons for the company's internal control problems gradually became affect economic efficiency of enterprises.Currently,most state-owned enterprises have gradually established their own system of internal control,internal management level is also rising,but overall,the current stage,China's state-owned enterprises control management system is still imperfect,and a lot of problems to be solved.For In this paper,State-owned enterprises in China ZM company internal control present situation and the problems we are facing.Based on theory of internal control,through the analysis of ZM company internal control present situation,the ZM company internal control problems are described and the causes.The main results are as follows: first,the internal control including the understanding of the internal environment,risk assessment,control activities,information and communication as well as the internal supervision and so on five parts,Each unit of the internal control to run for a long time,must look at the five elements of internal control of the system.Second,in terms of how to construct ZM company internal control system,by reference to the internal control system related theory,guided by the COSO framework,combined with the actual situation of ZM company offers the point of the construction of five elements and the corresponding specific measures.Third,the implementation of each department is effective important guarantee for a long time,the internal control system to solve the internal control of all aspects of the problems existing inthe implementation process,a complete set of security measures must be adopted to ensure ZM company efficient and effective internal control system is presented in this paper puts forward the corresponding implementing Suggestions.This article attempts to ZM company to establish a set of general,perfect,scientific internal control system,At the same time,the research results of this paper to other stateowned enterprises have some reference value and significance.