Construction Of Internal Control Jiuding Research

Internal Control is an enterprise in order to achieve their business objectives, to protect the security of integrity of assets. Accounting to ensure accurate and reliable information to ensure that the implementation of operating guidelines to ensure that business activities of the economy, efficiency and effectiveness, and in-house to take the self-regulation, restrictions, planning, evaluation and control of a series of systems, procedures and measures. Internal control throughout the operation and management of production activities, enterprise development strategies to achieve the objectives of the basic guarantee.Internal controls first appeared in 1938, the United States Institute of Certified Public Accountants audit presentation. To date, more or less through five development stages: an internal check stage, stage of the internal control system, the internal control structure phase, phase of the overall framework of internal controls, risk management and control stage. In particular, the United States in the "2002 Public Company Accounting Reform and Investor Protection Act" (the Sarbanes-Oxley Act) the promulgation of research on internal control and produce an extensive and far-reaching consequences.May 2008, China's Ministry of Finance of five ministries and commissions jointly issued the "basic norms of internal control", the requirements of domestic listed companies in July 1, 2009 will come into effect, but also to encourage other non-listed medium-sized enterprises to implement. Which marks the construction of the internal control of China's enterprises have entered a new stage of development.In this paper, the company's internal control Jiuding carried out extensive and in-depth investigations and studies, in order to formulate a set of Jiuding suited to their operation and management of the internal control system development. This article is divided into five chapters, the first chapter introduces the theory of internal control and internal control at home and abroad on the results of research on internal controls and business practices. Jiuding chapter of the company made a brief introduction and analysis of its management for corporate governance Jiuding existing problem. The third part, The author of this article analysis of the trial strategy of SWTO Jiuding the company's internal controls were analyzed. The fourth part of the analysis of the status quo Jiuding corporate governance based on the company's internal control Jiuding proposed purchase of building a building program, which Jiuding on internal control objectives. Part V focuses on internal control Jiuding specific content, including monetary funds, investment business, the production cycle, cost, sales, procurement payments and other major business process the contents of internal control.