Research On Internal Control Of Jilin Yatai Supermarket Co.,LTD

In the modern enterprise management activities of our country,internal control is very crucial,which affects all aspects of enterprise management activities.From the standpoint of enterprise management theory and practice,if an enterprise wants to achieve scientific management,it must pay attention to the improvement of internal control system.Internal control is an activity in which an enterprise achieves its business objectives,protects the safety and integrity of assets,ensures the truthfulness and reliability of accounting information,ensures the effect of economic activities,and achieves control objectives on the basis of self-regulation,restraint and evaluation.In order to remain invincible in the increasingly competitive market environment,enterprises must improve the internal control system as soon as possible.Internal control is the control of the overall activities of the enterprise,which requires the participation of all staff,including the board of directors,managers and general managers.In China,the research on internal control of enterprises started late and the starting point is not high.Although the government has some policies in this regard,most enterprises are not clear how to implement and management is not in place.In many industries of our country,internal control mechanism is not yet perfect,and the effect of internal control system itself is difficult to play out.For the development of enterprises,it is not clear how to implement the internal control system.It's very unfavorable.Because there are differences in business activities,the design and operation of enterprise internal control system will be different.Firstly,the author elaborates the definition of internal control theory,and then studies the relevant theories at home and abroad.On this basis,the author collects and collates data by means of questionnaire survey and on-site interviews.Research and development found that although the internal control system of Yatai Supermarket Company has been relatively sound,but in the specific operation process,the system is still not clear,and there are also problems in personnel quality and operating environment.Based on the study of the implementation of the internal control system,this paper puts forward some suggestions and suggestions,hoping to help Yatai Supermarket Company to better implement the internal control system,and also hope to have some inspiration and reference for the internal control work of similar enterprises.