Current Situation Of Internal Control And Optimization Study

With the rapid development of economy,many enterprises in China to seize the opportunity in the primary stage of development,and soon finished the capital accumulation first started second or third times the business breakthrough,but with all walks of life competition intensified,prices soaring,the enterprise cost increase,increasing the profits of the industry no longer is determined by the product sales,but on the internal control of enterprise decision,make enterprise internal control only,the cost of human resources,reduce the production cost of natural,enterprises have enough space for competition.This article intends to use normative research and case study approach,mainly divided into the following five parts.The first part is the introduction section,this paper mainly introduces the research background and research significance,research methods include literature research,make an overall review of research literature on domestic and abroad,in this paper,the previous research results have a certain understanding.The second part is the basic theory of internal control,this chapter mainly from the definition of internal control,starting with the principle and framework of the internal control theory,after finishing,illustrates the five stages of the evolution of internal control.The third part,the normative research and case study using the method of combining,starting from the five basic elements of internal control,combined with the current situation of internal control of SJ company,the SJ company as a listed company,the internal control norms and guidelines under the guidance of the design and development for the formation of a set of effective governance mode to promote the activities of enterprise internal control.Summing up the experience that should be used for reference,and pointing out the deficiency of SJ company’s internal control.The fourth part,this is for the third part of the existing problems,put forward the corresponding optimization and improvement suggestions,and promote the internal control of SJ company.The fifth part is the conclusion,which summarizes the inspiration after the writing.Improve and strengthen the internal control is to improve enterprise management level and risk prevention capacity,promote the sustainable development of enterprises,an important means to safeguard the socialist market economic order and social public interests,"the basic norms of internal control" provides an internal control standard for domestic enterprises.But how to apply internal control theory to the reality of the enterprise internal control evaluation and improvement of enterprises according to the actual situation of how to design and how to improve the internal control system,internal control system theory and practice of enterprise integration and promoting mutual development is the direction of this paper.