The Study On Internal Control Of Ingenious ENE-Carbon Company

With the development of the times and the evolution of the market environment,today's enterprises are faced with various types of risks while they have a lot of opportunities.The management system of enterprises is very important.Among them,the internal control system is the basic guarantee for the sustainable operation of enterprises and the escort for the development of enterprises.The effect of internal control is closely related to the enterprise value,which is a measure of enterprise operation and management The effective measure of efficiency.Rare earth industry is a hot new industry in recent years.A large number of investors have joined the market with both risk and return.Generally speaking,the industry is still in a period of urgent need for rectification.Its business performance and development situation have not reached the ideal level.Various internal control failures have occurred in many enterprises.In recent years,China has issued a number of policies,regulations and other documents for large-scale development Adjust the rare earth industry.In this paper,silver alkene carbon,a special enterprise which is trying to transform rare earth industry following the national policy trend,but eventually delisted due to the failure of internal control,is selected as the research case to find out the problems existing in the company's internal control,analyze the causes of the problems,and put forward targeted improvement suggestions,so as to help the case company improve its internal control system The purpose of the study.First of all,by combing the relevant literature to explore the analysis space for further research,this paper determines the theoretical basis and analysis perspective of this study,and on this basis describes the research content and methods of this paper;in the case analysis module,based on the event of the case enterprise being terminated listing,this paper introduces the design and operation of the internal control of the case enterprise,and analyzes its internal control operation The paper points out the failure of internal control and points out the problem of internal control.The key reason for the failure of internal control lies in the lack of comprehensive risk management awareness,weak risk assessment ability,ineffective identification of benefits and harms brought by major investment decisions,and unsatisfactory execution of control activities.It considers that case enterprises need to improve the awareness of risk management in an all-round way and improve the internal control through improving the awareness of risk management Control environment,strengthen the role of goal guidance to improve the implementation of control activities and other measures to improve internal control construction.