Study On Internal Control System In Grammer Interior (Changchun) Co.; Ltd

In recent years, the international business community pay more and more attetntion to internal control, it already became the important means of the Developed country Government Company's and has formed a set of system which has precise operating procedure, was worth our country using for reference very much. At present the internal control system is divides into management control and finance control two big modules. Management control is the first defense line for enterprise to reduce risk, it is implemented by the enterprise board of directors and management and operation department's all levels of people .Prime task including establishment organizations and agencies; establishment post and department's diversion relations; Making enterprise culture and so on. Finance control is the second defense line for the enterprise to reduce risk, it is responsible by the Finance department to implement. The prime task including establishes the effective fiscal control system; Guarantee the accounting result is real, is accurate, is complete; Take the accounting data as the basis, exercises the backstage surveillance's function, control enterprise's economic activity according to the plan; Discovers and reports to enterprise management and operation the illegal contrary event and so on.It is late for us to study the enterprise internal control. In recent years, the internal control basic criteria and three guidelines are published by the government and departments'promotion. The basic criteria comes from real status in China, refers to American COSO (Unified Framework of Internal Control), establishes the implementation mechanism consisting of enterprise as main body, government supervision and management, audit by agency. Its publishment breaks through in the establishment of Internal Control System in China and has great effect on the managements of enterprise, security and State-Owned Assets.This dissertation presents the internal control architecture theory and its application in Grammer Interior(Changchun)Co.;Ltd.In the first two chapters, introduced in detail the internal control 's related theories, as well as the background,primary content and significance of basic standard, Grammer Interior (Changchun) Co.;Ltd is a German invested Corporation and built in ChangChun for five years. Its internal control system inherits from its parent corporation and makes some proper adjudge due to real conditions. It is a typical case of West countries internal control system application in domestic enterprise.Has studied this company's finance control system in the third chapter, introduced her finance control system frame, as well as the accounting and the internal auditing, sells and receives money, the expense to reimburse, purchase and payment ,asset management systems and so on. Has studied this company's management control system in the fourth chapter, has studied her management control system frame first, then from the internal environment, the risk assessment and the control technique these three aspects. In fifth chapter ,propose several forecasts to the company control system construction .