The Research On Daily Financial Control Of A Compnay

Since 2001, several well-known companies has come up the financial scandal such as Enron, Xerox, so people pay more attention to the problems come up with the failure of internal control. The study and practice of internal control in our country is being at the primary stage. There are some problems in the practice of the internal control in the enterprise, such as no good understand of the importance of internal control, no frame of internal control, failure of the perform of internal control ,and so on. Therefore, the enhancement of the internal control construction has already became one of important methods to governed the enterprise.Based on a great quantity of information, surveying and studying sufficiently in A company, also through the study and expatiate on the internal control theory, writer bring forward the measure to improve the status of it's daily financial control combined with the analysis of the status of internal control of the enterprise in our country. The content include the internal control of selling and gathering, money and currency, assets, expense. And the focus is the improvement of internal control of the account receivables and the capital. Every measure in this paper is brought forward according the weakness of controlling in A company.The article is divided into four sections: the first part explains the development of internal control theory , and gives the function and limitation of internal control; the second part studies the status and problems of internal control in the enterprise of our country; the third part brings forward the measure to improve the daily financial control of company A; the fourth part is the conclusion this article.The aim of the this article is to bring forward the measure accorded with the practice of daily financial control of A. company...