Private Enterprise Internal Control Design And Implementation Of Research

Many private enterprises have realized that the internal control system on the construction of theimportance of enterprise, but the internal control system in the China's private enterprises perform isineffecitve, there are many other issues. How to control, control what is put in front of privateenterprises in the important issues. Western countries have internal control theory and after a longperiod of study and practice, has a guide, but because of China's private enterprises have their owncharacteristics, from western countries to study and implement the required internal control theory of"localization" of the transformation , requires a combination of China's national conditions andcharacteristics of the development of design to be implemented.In this paper, in accordance with the internal control elements of the internal control of privateenterprises the status of an analysis that private enterprises ineffective implementation of internalcontrols there are two main areas: First, the basic work of internal control weaknesses, the lack ofinternal controls necessary technical support and infrastructure working guarantee. Even impossible toachieve the goal of the design of internal controls. Second, enterprises specific internal control building,the design of the uncertainty, the construction of the method and content of a certain lack of experienceand practical guidance. For the above problem, with the ABC internal control design andimplementation of specific projects of practice, that a certain application of internal controls andoperational Construction of ideas. Summarized as follows:First, this paper strengthen the construction of information systems and establish accounting control ofthe central position of the company to improve the overall level of control to proceed in three specificideas to improve internal control, accounting, including control of the Construction work on the basisof accounting and control Accounting for the major business cycle such as procurement and payment,sales and receivables, and other specific operational control of the system design.Second, ABC passed on the internal control of the content of the specific design and implementation,concluded on specific business sectors control the design and implementation process and its contents,are as follows:1 ,In accordance with internal cash flow and value of sports, constructed model of enterprise businesscycle.Based on business cycle model of the design of internal controls established on the main business cyclecontrol content. In the construction business cycle model, based on the main business cycle to businesscycle of a single operating structure.2, Developed a detailed design of internal controls text.In accordance with the business cycle description - internal control points - the design of business processes design, system design by internal content.3, The internal control system of follow-up support, to improve the planning and evaluation.Although the internal control theory has developed to integrate enterprise risk management framework stage, but China's private enterprises in the development of internal controls also need to build step by step to the forefront of the theory as a guide, only the basic work from the start, establish a good basis for internal control can be as soon as possible To achieve the elements of the internal control requirements, improve internal control, internal control so as to achieve the goal. This paper discuss on private enterprise how to improve internal control and build the perspective of internal control on the design and implementation. For privately-run enterprises within the control of the design and implementation of research and case studies provide practical guidance material, hope that this paper can be long-term health of private enterprises help the development and enlightenment.