A Study On Construction Of Internal Control System Of DC Company

With the establishment and unceasing consummation of the socialist market economic system in China,the number of small and medium-sized enterprises is growing and developing rapidly.In recent years,small and medium-sized enterprises are transforming from traditional low-and middle-end industries to new high-end industries.With a large number,a wide range of industries and a great role in the national economy,small and medium-sized enterprises have become the main force of China's economic development.However,the survival cycle of small and medium-sized enterprises is generally short.The main reason lies in the lack or imperfection of the internal control system of enterprises,which leads to poor management and inefficient work.The financial information provided can not truthfully reflect the business situation of the enterprises,even can not reveal the major risks,which will eventually result in serious damage to the economic benefits of the enterprises,enterprises will face the crisis of life and death.In order to make small and medium-sized enterprises to achieve efficient management,strengthen their ability to resist risks,sustainable and healthy development,the establishment and improvement of small and medium-sized enterprises internal control system,is particularly important.I work for DC company,which has only some scattered provisions and no system of internal control.Based on DC company as the research object,to build the internal control system,on the basis of reference related literature theory,combined with field research in DC company,through the establishment of DC company internal control quantitative evaluation model,evaluate the DC current main problems of internal control,and analyze the causes,in view of the current existing problems,and put forward solutions,finally construct the internal control system for DC company.