Research On The Construction Private Enterprises Internal Control System

Internal control is the inevitable outcome of the development of enterprises,and the financial problems of listed companies in Chinese are constantly emerging.Improving the internal control system of enterprises is the key content of corporate governance.After WTO,foreign multinational corporations poured in,Chinese private enterprise is facing more fierce competition,enterprise want to rapid development must have perfect enterprise internal control system to support,to solve the problem of China's private enterprises generally weak internal control,so as to adapt to the development of the market.According to the construction of the internal control system of the listed company,the CSRC shall judge whether the enterprise has the qualification of listing.According to the reasons for the audit of the IPO of the listed company in 2017,the main problems of the 86 companies are:standardize the operation of the company;Continuous profitability;Information disclosure.Lead to these problems is the fundamental cause of enterprises' internal control system construction is not perfect,the specification is listed the biggest problems facing the IPO applications running,the internal control system is the important content of enterprise standard operation.The imperfect internal control system of private enterprises has become the leading cause of the failure of IPO listing of private enterprises.There is a common phenomenon in private enterprises.The internal control of enterprises is not perfect,and only the high profit of enterprises is pursued,and internal control is often highly irregular.With the listing of private enterprises,the transformation of private enterprises into public enterprises requires the supervision and examination of external supervision departments,and a more standardized and scientific internal control system should be established.The object of this study is a private enterprise that preparing for listing called ABC co.,LTD.(hereinafter referred to as "ABC"),the subject area of the study is the internal control system of ABC company.The research content is mainly based on internal control,the management status and internal control problems of ABC company are introduced,ABC company is in accordance with the basic norms of internal control,improve its existing internal control system as a whole,and put forward the concrete construction measures of internal control.The focus of the study is to improve the internal control system of ABC company and propose the improvement plan;The purpose of the study is to provide an overall idea for the construction of internal control system for China's private enterprises and private enterprises applying for IPO;The approach is to use case studies;The significance of research,it is hoped that the problems existing in the construction of internal control system of private enterprises in China can provide reference for private enterprises applying for IPO,reduce the blind listing of enterprises,improve the level of internal control.