Study On Internal Control Problems Of ENE-Carbon

The historical evolution of internal control can explain that the development of a country's internal control theory and the development of its practice are closely linked to the overall economic level of the country.With market competition becomes force,the degree of marketization is higher,and the role of internal control is more Significant.The effective operation of internal control provides reasonable guarantee for the normal operation of the enterprise.The poor management of the enterprise and the distortion of accounting information usually stem from the lack of internal control.Therefore,the construction and improvement of the internal control system is the core content that the management should focus on.If the company is issued an internal audit report with negative opinions,this can accurately reflect the problems that cannot be ignored in the internal control system,and this problem has seriously affected the normal operation of the enterprise.At this time,the enterprise first needs to find the internal control problem,and then take corresponding rectification measures to take the problem about internal control.This paper adopts the case study and process analysis to analyze the basic problems of ENE-Carbon internal control based on the basic norms of internal control and its supporting guidelines:the governance structure is flawed,the corporate culture lacks integrity,the sound is not perfect,risk assessment mechanisms,irregular control activities,poor communication of information,and lack of internal supervision.On this basis,the corresponding countermeasures are proposed to provide feasible suggestions for its re-listing.The full text is divided into five parts.The first part introduces the research background,significance,innovation and deficiencies of this paper.It summarizes the research results of authoritative organizations,institutions and scholars at home and abroad.The second part mainly expounds the meaning and function of internal control,and introduces the specific requirements of the evolution history,objectives and internal control laws of China's internal control system.The third part is the core chapter of this paper.Taking ENE-Carbon as an example,specifically analyze the problems existing in its internal control and the reasons for the formation of the problem.The fourth part provides the corresponding improvement and optimization plan;the sixth part is the method of adjusting the environment accordingly is summarized again.