| With the rapid development and maturity of China's market economy,in order to achieve sustainable development in the fierce market competition environment,cost reduction has become an important factor for the enterprise.How to strengthen the internal control of the enterprise cost has become an important issue.In recent years,a series of international and domestic enterprise fraud scandal and internal control out of control of the important vicious events triggered the global internal control storm.Many countries have introduced laws and regulations on internal control.In 2008,the Ministry of finance,China Securities Regulatory Commission,the Audit Commission,the CBRC and CIRC jointly issued the "basic norms of internal control",In 2010,also issued "enterprise internal control supporting guidelines",marking China's internal control system has made a major breakthrough.However,in the domestic academic circles,there is little research on the internal control of enterprise cost.In this context,basing on a large number of the literature to sort and research,we introduce the related concepts in detail,with reference to the excellent experience of foreign internal control,aiming at the defects of internal control of enterprise cost,citing the COSO internal control framework to resolve the problems.At the same time,this paper takes T company as the research object of study to verify the validity of this point of view.In this paper,through the "internal control manual" on the analysis of internal cost control process of T company,to find out the risk points,and indepth analysis of the causes of risk,On this basis,combining with the five elements of internal control model to optimize the proposed recommendations.Finally,the paper putsforward some relevant measures to realize combination of informatization of enterprise management and internal control of the restricted conditions,at the same time,this study provides the reference of internal cost control for other companies. |
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