Research On Enterprise Internal Control Under The New Retail Model

Entity retail enterprises face the fury of the electricity erosion,massive passenger flow,combined with rising labor costs and the rent,generally dismal closed even collapse.At the same time,many retail enterprises are also trying to try a new business model,new retail model arises at the historic moment.But the channel conflict,low information exists many problems,serious impact on the application of the new model and practice,combined with the increasingly fierce competition,the situation of retail enterprises in China is facing more and more serious,the survival pressure is more and more big.Therefore,to survive in the fierce competition,the retail enterprise must establish and improve internal control and improve the daily management level of the enterprise.In the new retail model,the widely used new retail enterprise management information system,based on the present situation,the analysis from the perspective of enterprise internal control,this paper expounds the new retail model of retail enterprise internal control elements and the influence of the internal control the key point,and one by one,an in-depth analysis,on this basis,combining with the actual condition of new retail enterprises at present,advances some corresponding measures to improve the level of retail enterprise internal control and the suggestion,has a certain practical significance.This paper is based on the internal control practice of Friendship&Apollo corporation,a brief introduction to the company internal control experience practice and preliminary achievements,and analyzes the internal control in the process of implementing the performance appraisal lack,low control activities execution and internal supervision does not reach the designated position,etc.Finally,theory with practice,from the optimization of the internal environment,enforcing the key node control activities,strengthening the new retail enterprise risk oriented internal control building,improve the internal supervision system four aspects put forward the corresponding improvement Suggestions.Problems the company representative,has some reference value for other new retail enterprises.