Study On Internal Control Of Electronic Manufacturing Enterprises

Electronic manufacturing industry has become a new economic growth point in China.It is the largest industry that China USES foreign capital and exports.In the Yangtze river delta,pearl river delta and bohai bay rim,China's electronic and communication manufacturing industry clusters have been formed,which have played a promoting role in local and national economic growth,employment,export and industrial upgrading.It is of great practical significance to study the internal control of electronic manufacturing enterprises.With more and more internal control as an important means of corporate governance for the use of developed countries,it has become an important part of modern enterprise management,is the inevitable product of sustainable social and economic development.As the market competition becomes increasingly fierce,all enterprises in the market need to improve their competitiveness in order to survive.Internal control system is a series of rules and regulations formulated by enterprises to identify and manage risks in actual business activities in the process of achieving the established strategic objectives.It is the most important management and control system within enterprises.Whether the internal control system is sound or not affects the success or failure of the enterprise to a large extent,because its establishment and improvement have an important impact on the improvement of the enterprise's business activities,the enterprise's risk prevention ability and the sustainable development of the enterprise.This article from the electronic manufacturing enterprises internal control research background,research significance,current research progress at home and abroad,the concept,theory of internal control elements,purpose,as a starting point,studies the status quo of electronic manufacturing enterprise internal control,firstly analysis the Chinese electronic manufacturing industry,with the characteristic of the electronic manufacturing derivation electronics manufacturing enterprise internal control construction of personalized features.Secondly,taking enterprise A as an example,this paper analyzes the internal control problems of enterprise A from five aspects,including environmental control,risk assessment,information and communication,activity control and supervision,and further analyzes the causes of the problems.Based on the analysis of the current situation,the optimization objectives and contents of enterprise A are proposed again,and the implementation of safeguard measures for the internal control of enterprise A is further proposed.The internal control system of enterprise A is established and improved by means of rules and regulations control,tangible assets preservation control,internal report control and internal audit control.Finally,the internal control of electronic manufacturing enterprises can be improved by improving the awareness of internal control,risk control system,information communication mechanism and supervision and control system.