Kang Dexin’s Internal Control Problems And Countermeasures

In the good operation of the enterprise,internal control is one of the important and indispensable management methods.Especially in this competitive and fast-developing society,we must pay more attention to its construction.However,there are very few companies that take internal control goals as corporate goals and design and run them with care.This seems to be a common problem for most companies.In recent years,more and more enterprises have exposed a lot of problems in their operation and management.Manufacturing companies have come to the forefront.The reasons for this are reflected in the shortcomings of various formats in internal control construction.These defects directly affect the authenticity and credibility of the financial statements,further harming the interests of investors,and the normal and orderly operating system has also been severely damaged.Enterprises may eventually suffer from the consequences and fall into financial distress.Therefore,it is particularly important to increase the research and implementation of internal control.As a leading figure in China’s manufacturing industry,Kang Dexin was exposed to tens of billions of yuan of counterfeiting,which hurt investor confidence and challenged the authority of external supervision.According to its internal control report,Kang Dexin has serious internal control problems.Select Kangdexin’s internal control for research.The main contents include:Based on the basic standards of enterprise internal control issued by the five ministries and commissions of China,and the guidelines for the application of internal control as the theoretical basis,further analysis of Kant’s new internal control issues provides an optimal solution for Kant’s new internal control defects,and It can provide some specimens for listed companies to solve internal control problems with a point-and-face approach.In the introduction of Chapter 1,it mainly introduces the background and significance of the research,the content and methods of the research,and then summarizes some literature related to internal control at home and abroad,and points out innovations and deficiencies.The article argues that the internal control has gradually grown from its emergence to the needs of the company’s own development,and the need for more and more progress outside the society.The article considers that the research in this article is very necessary and can be used as a reference for the implementation of listed companies in actual internal control.From the theoretical aspect of internal control,first introduce the connotation and goals of internal control,give a conceptual definition of internal control,then separately explain the important content of internal control from the five elements of internal control,and finally some basics and Relevant theories are explained to deepen the understanding of internal control.On the basis of these theories,Conder’s new internal control cases are linked together.First of all,the basic situation of the group is briefly introduced,and the current state of Kangdexin’s internal control system is explained,and then the evaluation methods and index analysis of the effectiveness of its internal control are made.From the perspective of Kangdexin’s internal control at the overall level and the business process level,the specific problems were pointed out and analyzed in depth.In the end,it mainly puts forward corresponding countermeasures to improve the construction of Kangdexin’s internal control.After analysis of Kant’s new internal control problems,relevant conclusions are reached.In the design and operation of internal control,the most important and basic element is the control environment element,which almost determines the overall effectiveness of the internal control.These five elements penetrate each other and are indispensable.This article at the end of the article explains the deficiencies in the research and describes the prospects for future research.