Construction Of Cost Control Internal Control System Of Xinya Composite Superhard Materials Co.,Ltd.

The main purpose of this paper is to proceed from the reality,taking Xinya Composite Superhard Materials Co.,Ltd.as the research object,taking the current situation of the internal control of cost and expenses of New Asia Company as the starting point,and combining the literature research and field research with the research characteristics of the subject.Research methods,find out the problems existing in the status quo,in order to improve the internal control of the cost and expenses of the new Asia company,construct a cost-effective internal control system suitable for the new Asia company,and propose corresponding safeguard measures.First of all,this paper sorts out relevant researches in domestic and foreign literature,including internal control,cost control internal control and system,and defines basic concepts such as cost and expense,internal control,cost and internal control,and internal control of cost and expenses.The theoretical basis is elaborated.Secondly,starting from the current situation of the internal control of cost and expenses of Xinya Company,combined with the system norms of internal control of cost and expenses and related theories,analyze the existing problems.Aiming at the problems existing in the internal control of the cost and expenses of the new Asia company,a cost-effective internal control system suitable for the new Asia company is constructed.Including construction principles,objectives,cost control internal control agencies and supervision mechanisms,cost control internal control methods,cost control internal control key points,construction information management system and other content.Finally,from the aspects of strengthening the internal control awareness of cost and expenses,improving the human resources policy,strengthening the monitoring of the internal control of cost and the construction and implementation of risk assessment,the paper puts forward the safeguard measures for the operation of the internal control system of the cost of New Asia.