A Study On Internal Control Of Chongqing Drilling Engineering Corporation

Internal control is an important measure in modern corporate gorvernance, which forms a whole system composed of control enviroment, risk assessment, control activities, information and communication, supervision and assessment, ensuring the implement of modern corporate strategy, management efficiency, financial report, resonability and integrity of management information, security and integrity of finance, and obeying the national rules and other supervision regulations. It is the initial task and target for designing the framework of modern corporate internal control about how to establish corporate governance system in according with modern corporate rules, how to design corporate structure and dividatur organization responsibility reasonably, how to design the flowsheet of business activities, how to consummate internal or external supervision mechanism, how to assess the management risk etc in order to improve corporate management and finance and to ensure the consistant development.In the penspective of corporate gorvernance and whole management, beginning with the evolwement, theory development of internal control and corresponding rules domestic and abroad, the thesis explores the internal control theory. Applying the exsisted investigation materials, the thesis analyzes current situation and major issues in implementing corporate internal control and draws up design thought, principal, procedure and basic framework structure of corporate internal control. The thesis also explores concrete action plan according to the actual situation of Chongqing Drilling Engineering Corporation. The thesis contributes to the projection design and guides the rules and practice of corporate internal control for realization of consistant development.