| Internal control to establish,strengthen or weaken the impact of policies and procedures for efficiency of various factors,it reflects the board of directors,management,staff attitude to internal controls,awareness and action.With the development of market economy,competition among enterprises is increasing,internal control is becoming the key force of the core development.At present,enterprises widespread poor economic performance,accounting fraud,financial reporting untrue,corporate law and discipline violations phenomena problems,which is mainly reflected in the corporate governance structure does not sound all their internal control system is imperfect.Therefore,to improve the internal control is the current business need to be resolved.This article focuses on the basic theories of modern internal control,including principal agent theory,signal transmission theory,information asymmetry theory,self-interested economic profit,the overall internal control framework of the US COSO Committee,the comprehensive risk management framework,and the basic norms of internal control of Chinese enterprises.The research methods combined with normative research methods include case analysis,collection,citation,and analysis of data.Case analysis is mainly based on the case analysis of internal control of Zhongjin jewelry to explore the status quo of internal control and the inherent advantages of internal control environment,risk assessment and implementation,internal control activities,information and communication,and internal supervision in the process of modernization and restructuring of state-owned enterprises.In order to draw the attention of the industry to the internal control and application of the gold jewelry industry in China;The collection,reference and analysis of information is a collection of relevant information from published books,newspapers and magazines and enterprises,and it is quoted,referenced and analyzed in the text,thus solving problems related to internal control. |
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