Study On Internal Financial Control System Of Siping Hengrui Tools Company Limited

In recent years,with the high-speed development of economy and technology,the market environment for enterprises is increasingly complicated,so that competitive pressures increases greater.A good internal control system is essential.The normal operation of financial work is the basic guarantee of normal business operations.Therefore,the financial internal control is at the core of the whole internal control system.It has great significance to study and perfect the internal financial control system for the development of the enterprise.By in-depth investigation of the current situation of the corporation's internal control system,analyzes the problems and causes of internal financial management,sequentially improving its internal financial management system to enhance the company's comprehensive strength.In the course of the study,this article conjoins theory with practice,analyzes the current status of theoretical research in China and foreign countries.Understands the knowledge about the internal control system and financial internal control better.On the basis of the above theoretical research,this paper analyzes the actual situation of Siping Hengrui tool co.,LTD.This paper analyzes this company's current situation of the financial internal control from three aspects: fund,budget management and financial internal supervision.It is found that the risk of capital management in this company is not effectively controlled,the budget preparation and the corresponding assessment mechanism are not effective,the financial internal supervision lack independence,etc.By analyzing the causes of the problems,there are loopholes in the company's financial supporting rules and regulations,the company is lack of attention to the control of the enterprises,and organizational governance structure is not that perfect.Then,the financial internal control of the company is optimized on the basis of the above analysis.It mainly includes strengthening the control of capital management,the control of budget management,and the internal audit.There are more than ten measures in these three aspects.Finally put forward the guarantee scheme from culture,personnel,capital and technology four aspects.At the same time,it also provides experience for small and medium manufacturing enterprises in similar environment.