X Company's Financial Internal Control Study

In this paper, according to the latest theory of internal control - COSO report and financial control theory to build the X company's financial internal control system. First of all, the introduction of internal control theory and financial control theory, followed by introduction of the X company's financial status of internal control and analysis of financial internal controls in the main problems: inadequate corporate governance structure, the overall budget effect of bad management control, capital structure is irrational, cost control method is simple, cash control is weak, the low rate of inventory turnover, accounting, information technology, such as obviously lagging behind. Finally, in accordance with the overall COSO internal control framework, the use of financial control theory and methods of X company's financial internal control system and the contents include: creating a financial management control environment; to strengthen the impact of corporate finance activity key aspect of the risks and precautions assessment; standardize and improve the financial control of a variety of activities; improve and perfect the enterprise's financial information system and financial supervision system.