Study On Internal Control Of ZONECO And Its Improvement

As the economic situation is getting better and the market environment is more and more complicated,it brings many opportunities for development,but it also brings numerous challenges.Throughout our country,listed companies,such as financial fraud,financial fraud and other scandals,are common.It is because the pace of internal control in China is relatively late,so the enterprise employees do not have the awareness of internal control,and the enterprises themselves lack the knowledge of internal control,and the internal control integration framework is less involved.Only the Chinese enterprises to strengthen in this respect,can seize the opportunity to ride on the tail,on economic development.It is imminent to emphasize and strengthen internal control and research and improve it.In this paper,based on the five elements of COSO framework,based on the typical ZONECO group of enterprises.According to the five elements of the five elements of internal control,combined with the practice of ZONECO group,we conduct in-depth analysis of its huge losses.At the same time,we use the diBo index between different enterprises and the five elements of the same enterprise to evaluate the internal control of the deer island,and find out the problems existing in the internal control of the deer island group.At the same time,we found the reasons for the poor implementation of the internal control of the deer island,and put forward a practical and feasible optimization scheme,in order to promote the construction of the internal control system of the deer island.Through the research of case enterprises,it is concluded that Chinese enterprises can take the COSO framework as their theoretical basis.Then,according to the guidelines of the framework,we set up an internal control system that is suitable for the development of enterprises.At the same time,with the development of economy and the increasingly standardized law,Chinese enterprises have accumulated a lot of valuable experience in building internal control system.Therefore,the internal control system of Chinese enterprises will also be more and more perfect.