Research On Internal Control Problems And Countermeasures Of JT Group

With the rapid development of economic globalization,enterprise groups are integrated into the process of globalization.However,due to the development of the start time is shorter,and the internal structure there is a certain particularity,in today's information age full of to stimulate competition,enterprise group increasingly exposed,the disadvantages of operating risk also will increase,even may face difficulties make enterprise group towards bankruptcy.The main reason is the internal control problem of most enterprise groups.Therefore,in order to be able to thrive in a changing environment,the enterprise group must establish a perfect internal control system.In view of this,this paper intends to use the COSO internal control framework to analyze the internal control problems of JT enterprise group and put forward Suggestions for improvement.First of all,based on the COSO internal control as the breakthrough point,in the introduction part introduces the general situation of this paper including the research background,research significance,and the research content and method,the research status at home and abroad were reviewed.Secondly,the concept of internal control is defined,and the theory of internal control is expounded,which lays a theoretical foundation for the development of this paper.Again,on the basic theory of internal control for JT enterprise group internal control present situation from the five elements are analyzed respectively,and JT enterprise group internal control problems and reasons were analyzed,and summarizes the five reasons,respectively is: JT group internal control environment foundation is weak,imperfect corporate governance structure,the information communication channel not free,the internal control risk management problem,imperfect supervision mechanism.Then,according to these concrete Suggestions to consummate the JT group's internal control measures,including the optimization of the internal control environment,strengthen the control of the company's main activities,establish a risk assessment system,improve the internal and external information disclosure system,improve the level of supervision and management of the company,put forward with higher levels of overall internal control management system of the preliminary conception.Finally,the conclusions are summarized,and the shortcomings and prospects of the research are pointed out.