A Study For The Improvement Of The Current Internal Control System For PAC Company

Internal control system is a widely discussed and studied subject, great importance is attached for risk control and enterprise management。Currently,we are still at the first stage,in some company,the deficiency and even still absent is very hackneyed.The current situation urge us to have a good study both for theory and practice.In this paper,we analyze and point out the problems and weakness,also forward some solutions to these questions.Questions-oriented method, summarize method,evidence-based analysis method is adopted in it. Based on the PAC company,we analyze the control environment,operating control and financing control,among which we focused on the financing control,with moneytary assets,fixed assets,inventory control,accounts receivable control, budgetary control and inner auditing included. Regarding to the existing problems,connected with the author's thoughts and experience,we conclude some program and solutions.The present paper also manifests place of some innovation in the writing process, does not limit in the content aspect to the financial aspect internal control, but unifies company's profession characteristic, take internationally at present the more popular COSO internal control theory as the basis, has carried on the analysis and the elaboration to the PAC Corporation's control environment and the operation flow control. Simultaneously the article in the elaboration process also proposed that not only some innovation viewpoint, like proposes regarding the monetary fund control aspect needs to pay great attention complete, secure and the valid control must strengthen the beneficient control; The inventory control aspect to the stochastic spare parts supervisory control proposed that adopts the price deposits by"zero"strengthens the supervisory control and so on.Although it is for PAC company study,but the problems in this company can be quoted and found in other company.hence,it can be used for reference for other company to improve and perfect the internal control system, especially for logistics company.