Research On Internal Control Of JS Company

The internal control is the enterprise to achieve its business objectives,to protect the safety and integrity of assets,to ensure true and reliable accounting information,to ensure the implementation of enterprise policy,ensure economic efficiency and benefit of business activities within the enterprise,with a series of control method of self adjustment,constraints,planning,evaluation,measures and methods.Internal control,as the most basic work to maintain the normal operation of enterprises,plays an extremely important role in the development of enterprises.Internal control is an important prerequisite and guarantee for sustained and healthy survival and development of an enterprise.Internal control is the control of the overall enterprise activities,from top to bottom layers,including the board of directors of the enterprise,enterprise management personnel,including the general staff of the enterprise.At present,the academic research on internal control is mainly concentrated in industrial enterprises and financial industries,while the research on commercial enterprises is less.With the sustained and rapid development of China's national economy,commercial enterprises have made rapid progress.Because of the diversity of business activities and the particularity of the industry,the design and implementation of enterprise internal control is obviously different from other enterprises.Based on the case analysis of the internal control of JS company,a typical enterprise of commercial circulation,this paper discusses some special and typical problems in the internal control of commercial circulation enterprises,and puts forward some countermeasures.This paper on the theory of internal control,internal control through analyzing the research status at home and abroad,then data collection,questionnaire,through the network communication in a way that data are collected at the scene.Finally,the typical enterprise commercial circulation enterprises,the internal control of JS company case analysis,explore the commercial circulation enterprise internal control,the special and typical problems and put forward corresponding countermeasures.I hope to provide some Suggestions for other enterprises in internal control.