The Research Of YN Company's Financial Internal Control

With the development of China's economy and the continuous improvement of modern management system,internal control is recognized as a new management mechanism.The role and function of the financial sector in the enterprise is undoubtedly the most important.Therefore,the internal control of the financial department is an important part of the modern enterprise management system.If the internal control of the financial department is effective,it can ensure the normal operation and management activities of the enterprise.n the current increasingly fierce market competition,how to implement effective financial internal control to the enterprise,thus maximizing the benefits,is particularly important for the development of the enterprise.In China,there are many loopholes and deficiencies in the financial internal management system of most small and medium-sized enterprises.Most small and medium-sized enterprises use the existing financial internal control system of large enterprises,but ignore the combination of their own management requirements and management characteristics,and ultimately lead to the internal financial control system in the same form,and can not play its role.Therefore,to solve the problem of financial internal control of small and medium-sized enterprises and to combine the internal control of Finance with the characteristics of small and medium-sized enterprises is a practical subject.This paper selects YN company as the research object,aiming at studying the problems existing in its financial internal control,and puts forward some suggestions for improvement.The contents include: first,the domestic and foreign scholars' research on financial internal control is reviewed.Secondly,the theory of internal control and financial internal control is expounded,which lays a theoretical foundation for the study of this paper.Again,from the five aspects of financial internal control,the present situation and main existing problems of YN company are studied.Again,from the five elements of internal control,the causes of the existing problems of YN company are summarized.For example,lack of experience in financial personnel,relatively weak management accounting,weak management of financial risk,imperfect budget system,lack of execution of existing financial internal control system,poor communication condition,low level of information and lack of standardization and scientificity in the internal audit system.Finally,aiming at the causes of the problem,suggestions for improvement are put forward,such as optimizing the structure of the accounting team,improving the level of management accounting,strengthening the awareness of financial risk prevention,establishing and perfecting the early warning system of financial risk,optimizing the comprehensive budget system,strengthening the execution of the internal financial control system,strengthening the communication and communication of information,speeding up the construction of financial information and establishing the financial internal control and establishing the supervision of the financial internal control,and speeding up the construction of financial information system and set up an implementation platform for supervising the financial internal control system.In the study of financial internal control of YN company,it is not only more clear to understand the important role of financial internal control in the financial management of the company,but also to expand the financial internal control problems of other small and medium enterprises in China,and also have a certain reference.It must be emphasized that we still need more scholars to study the financial internal control of small and medium-sized enterprises,and jointly promote the healthy and rapid development of small and medium-sized enterprises in China.