Study On Internal Control Practice Of C Enterprise

Internal control is an important constituent of internal enterprise management, and has the vital significance to enterprise's survival and development.The theory of internal control which starts to develop from above century 30's in overseas, has already formed one more complete system. In theory, the definition of internal control in COSO report is the most authoritative, and its application is the most widespread, many theories about internal control establish and develops further base on this definition.Because the research on internal system in our country starts late, the overseas enterprise know market economy more thorough than the domestic enterprise, the research on internal control system in western economical developed country is more thorough than the domestic research, and the overseas enterprise in actual using also surpasses the domestic enterprise. So we have to strengthen the enterprise internal control establishment and make it to be perfect if our country enterprise want to locate invincible position in the next market competition. At present, it is necessary to strengthen internal control research, specially we should strengthen the research on practice internal control. Provides the theory basis and the practice experience through the practice research for the enterprise, it is helpful to establish the perfect internal control system to the enterprise, and strengthen the internal enterprise management.The main goal in the thesis is that through the practice internal control research in concrete enterprise, we make a discussion on how to establish and perfect the science practice internal control system, and cause the enterprise internal control to be more perfect and scientific.This thesis discovers some problems of the institutions of internal control in a high technological enterprise by research on its basic situation and the condition of its internal control. The problems are the false structure of corporate administration; the imperfect institutions of internal control and supervision; the unreasonable institutions of expense examination and approval; and the imperfect institutions of contracts subscription and budget. According to the facts of the enterprise and the related theories about internal control, this thesis also offers the improving methods to solve the above problems. They are to establish and perfect the corporate administration structure, the administration institutions of internal control, the scientific institutions of expense examination and...