Analyzing Internal Control Practice Of Enterprise With Case Study Of HC Company

Advancement of society and development of economy triggered thegeneration of internal control, which changes with various economic activitiesand diverse economic management requirement in different periods of socialand economic development. With the continuous development of the socialistmarket economy, enterprise competition becomes fiercer, in particular, Chinahas joined WTO, each enterprise need to confront international competition,and the social economic environment has propelled China to the summit ofmarket competition.At present, facing complicated operation environment, one of the urgentmissions confronting China's enterprises is to utilize advanced internal controltheory and method to improve enterprises'internal control system and enhacerisk management.This report first conducted research on internal control thoeratically, andanalyzes the varience of the management thread by illustrating the source andevolution of internal control theory in foreign contries. Meanwhile, this reportalso introduced the background, theory contribution of the newly releasedenterprise rish management frame and the hints to Chinese enterprises.Another part of this report is in conjuction with a case to analyze the practicalcondition of internal control in Chinese enterprises, to discuss the obstaclesagainst the internal control system construction and also propose thecorresponding solutions and suggestions.