A Case Study Of Internal Control Of LM Company

The internal control system of Chinese enterprises is late,and there are deficiencies in the internal control management,which need to be perfected in the management practice.At the same time,the small and medium-sized enterprises has an important status in the national economy in our country,however our country small and medium-sized enterprises in the development,construction of internal control is often the unconscious or is based on the pattern of foreign firms.Therefore,the construction and improvement of the internal control mode of small and medium-sized enterprises in China is conducive to improving the performance of enterprises and providing reference for the development of small and medium-sized enterprises in China.This article starts with the current situation of our country small and medium-sized enterprise internal control system,with LM company as a case study object,adopts the method of literature research and case analysis method,the small and medium-sized manufacturing enterprises in LM company internal control of the actual situation,for example,found that LM problems of company internal control system,analyses the reasons behind the problems,puts forward some countermeasures and Suggestions to perfect the LM company internal control management system.This paper is composed of four parts.The first part is the introduction.This paper describes the research background and significance of the research,as well as the content and methods of the research.The second part is the case description.Mainly introduces the LM company at present the specific situation and degree of internal control,show the LM company in purchasing and inventory management,fixed assets management links and information on the existing problems.The third part is the main part of case analysis.In the process of analysis are applied to a brief introduction to the theory of concrete and interpretation on the basis of the problems found specific induction,consolidation and analysis,find the root of the problem,the problem of link in the fourth part is the conclusion and revelation.This chapter is closely related to the previous part,aiming at the existing internal control problems of LM company,put forward the countermeasures and Suggestions to improve the internal control system.The fifth chapter is the conclusion and prospect.This chapter elaborated this article case analysis conclusion,establish an effective internal control management system for LM company help,to look forward to solve the problems existing in the internal control system of oil refining enterprise,promote enterprise healthy and steady development.The main contribution of this paper is to a certain degree of reference value to the internal control of LM company.Through the field research on the internal control construction of the company,it puts forward valuable and targeted Suggestions for the internal control construction of LM company to serve the production and operation process of the company.In addition,combining with the experiences and lessons from the LM company internal control implementation,internal control is discussed how to implement the enlightenment in our country small and medium-sized enterprises build,embodies the value of concrete practice,building of similar size enterprise internal control implementation has the certain reference significance.