A Study On Internal Control Of Sanya H-Yacht Club

With the continuous disclosure of corruption cases of listed companies,the issue of internal control construction has attracted more and more attention of enterprises.Compared with the United States and other developed countries,China's internal control research is not mature enough,and most of it is theoretical.Thanks to the rapid development of the national economy,tourism and yacht industry also presents a flourishing situation.Yacht have gradually developed from a single high-end club into a development model of coexistence of various types such as high-end,mid-end,popular and hobby.However,it is undeniable that there are many problems such as poor control environment,insufficient risk management ability,defective control activities and insufficient supervision in the construction of internal control of China's yacht industry.Therefore,it is essential to promote the healthy development of yacht industry to analyze the root causes of the problems and put forward the corresponding internal control measures.In this paper,Sanya H-yacht club was selected as the sample,and enterprises,market and regulatory departments were visited on the spot.Methods such as literature analysis and questionnaire analysis were used to investigate the status qua of internal control of SanyaH-yacht club,find out the problems existing in its internal control,and conduct in-depth research and analysis of the root causes of the problems.At the same time,draw lessons from the internal control measures of excellent enterprises at home and abroad,and comprehensively select the internal control improvement scheme suitable for the development of Sanya H-yacht club.Finally,specific countermeasures are proposed from the aspects of improving the internal control environment,improving the control activities,strengthening the informatization construction,communication and supervision mode optimization,hoping to improve the internal control construction of Sanya H-yacht club,improve the management level and sustainable development ability,and enrich the application of internal control in China's yacht industry.