| In the early stage of reform and opening up,many multinational corporations entered the Chinese market,bringing a steady stream of busine ss opportunities to China.At the same time,they also introduced an advanced enterprise management system including internal control to China.Today,as an economic power and an indispensable global consumer market,China has attracted more and more attention of world capital.The rapid rise of China’s economy and cultural self-confidence for thousands of years have made our enterprise management simpler and can not be equal to the enterprises of any developed country in the world.With the rapid development of the Chinese market,many mature enterprise managers and front-line workers have gradually realized that the so-called advanced management concepts of multinational corporations and the seemingly all inclusive internal control management system can not meet the development needs of Chinese enterprises in the Chinese market at this stage,The so-called advanced and perfect internal control system of multinational enterprises is facing an embarrassing situation of acclimatization in the Chinese market.Based on the background that K Company in the transition period was stripped off by the American group company,this paper deeply analyzes the current situation that the internal control management of K company can not match the business needs and how to carry out the localization reform of enterprise internal control.Based on the above background,this paper does the following work :1.Paper analyzes and combs the situation of K company,and gives the positioning of five forces analysis in combination with th e current situation of the industry.Find the main objectives of the enterprise at this stage based on the five forces positioning,and then confirm the two business modules for internal control improvement based on the objectives.2.Compare the direct selling contract review process,find out the crux of low efficiency in the contract review process by means of que stionnaire,and identify the medium and high risks;Establish a simple process and reduce repeated approval;Accelerate the contract review process and improve the internal control efficiency of the core direct selling process.3.Using the way of case review,this paper shows the real situation of the lack of internal control in M ＆ A,and adopts interviews with key figures to find the main and root causes of the failure of internal control.Further,by re establishing the M ＆ a internal control system,we strive to help K Company minimize the M ＆ a process and post M ＆ a business risks in the future M ＆ A projects.4.Through the restructuring of the management structure,the optimized scheme has institutional guarantee.The gradual implementation of the plan enables the whole optimization scheme to gradually achieve phased results;Strong safeguard measures can make the internal control measures under effective compliance supervision,and the whole optimization scheme presents a step-by-step cycle to improve the process of recycling and re optimization.Finally,the whole internal control optimization scheme gradually f orms a spiral internal management system that can improve itself.This paper can be used as a long-term reference for K Company in China,and can also be used as the optimization direction of internal control of similar businesses and peer enterprises... |
