Study On Internal Control Of Y Credit Guarantee Company

When Small and medium-sized enterprises want to achieve their own development strategies,the first thing they have to overcome is the difficulty of financing.The countries in the top economic ranking countries in the world generally adopt the credit guarantee model to solve this problem.The status of Small and medium-sized enterprises in China's economic system has become increasingly prominent,so China is also paying more and more attention to the security industry.In order to guarantee the company's development,China has introduced many supportive policies.Since China established its first guarantee company in 1993,the guarantee industry has now undergone more than two decades of development and has become an integral part of China's financial system.However,there are indeed such problems in the guarantee industry.It seems that there are always some bad news.If a security company wants to change such bad impressions,effectively avoid all kinds of risks,increase market competitiveness,and achieve a development strategy,it needs to work hard to establish and improve its internal control system.This article takes the internal control theory as the premise,combines the characteristics of the guarantee company,sums up the internal control related theory of the guarantee company,and tries to construct the internal control framework of the guarantee company.The control content is divided into the company level and the business level as an analysis.The foundation of the case company's internal control issues.As the author himself conducted a six-year internship in the case company,learned a lot and discovered some problems and flaws in its internal control,he chose to conduct research on Y credit guarantee companies that are influential in Yunnan.In the research on the Y credit guarantee company's internal control,combined with the findings in the actual work and with reference to a large number of related documents,the internal control theory of the guarantee company was used to analyze the current state of internal control at the company level and the business level.Sexual solutions.This article is mainly composed of five parts.The first part is introduction.First of all,it points out that there are more and more backgrounds of domestic and foreign enterprises' failures due to the lack of a sound internal control mechanism,thus introducing the importance of internal control and further illustrating the significance of this study;The results of research on control and credit guarantees;then the content,methods and framework of this article are explained;and finally,the innovation and deficiencies of this article are introduced.The second part introduces the basic theories,related theories,characteristics and risks of the internal control of the guarantee company.It lays the foundation for the case analysis and writing of the following text,and also provides the basis for the subsequent improvement of the internal control of the guarantee company.The third part introduces the company Y,the case company selected in this paper,and describes the current state of its internal control from the company level and the business level,so as to find out the existing problems.The fourth part proposes countermeasures for the internal control construction of Y Company based on the problems found.Firstly,it puts forward opinions on establishing Y company's perfect internal control framework.At Y company level,the company's construction mainly includes five aspects: control environment,control activities,risk assessment,information and communication,and supervision;at Y company's business level,It has combed its business activities and existing problems and proposed corresponding solutions.The last part is the conclusion and outlook.This article summarizes the research content of this article and forecasts the development of the security industry based on internal control.