Research On Internal Control Of Semiconductor Manufacturing Companies

As China's economy continues to develop, for the enterprise's internal control requirements of a higher level, in this context the Ministry of Finance, the Commission, CBRC, CIRC, the Audit Commission jointly issued the "internal control of the basic norms "and supporting" the application of internal control guidelines "issued under the norms and guidelines to carry out internal control to provide a clear direction and practical management methods, but also enable the enterprise's internal control possible standardization ; However, due to the different norms and guidelines for the impossible nature of different industries, different size, different development backgrounds have made clear the details of the business of operating methods, it has become stage enterprises to carry out internal control work confused and needs to explore to solve the main content.The semiconductor industry as the backbone of today's information industry, and its level of development for the entire national economy will have a significant impact, so the sound development of the semiconductor industry's health is significant, which requires semiconductor companies to have good internal management, the establishment of suitable semiconductor business characteristics, stable, with the capacity for sustainable development of the internal control management system, the only way to the healthy and rapid development of China's economy to provide strong protection. But in the semiconductor business management varies, many semiconductor companies are from the old system of transition from state-owned enterprises, from the awareness and practice of modern management with foreign companies with the industry there is a gap, then the current stages of semiconductor companies in China to establish internal control mechanisms and continue to implement effectively is particularly important, therefore, the present paper, the relative maturity of the foreign system of internal control with the current research and analysis and carry out the work in China's internal control process compared, in order to determine the company's internal control system of the present status and development, on this basis, focusing on targeted internal control forthe semiconductor industry to carry out the analysis, combined with the semiconductor industry, high investment, high technology threshold, the shortage of professional and technical personnel characteristics and inadequate internal control environment, risk assessment methods are simple, poor level of information the status of internal control for the presence of high operational risk, high financial risk, high raw material procurement risk, high financial risk for the specific internal control architecture design and specific methods of risk prevention research and excavation.Although substantial work to carry out China's internal control is not a very long time, but its rate of progress and enhance the effectiveness of internal control is obvious, then with strong professional industry, the introduction of the relevant ministries in the country's overall internal control framework based on a more targeted, have a stronger driving force, specialized internal control system will play a more significant role in this, I hope this can in this regard to all areas of management personnel provide a little bit of thinking, so that China's economic standing in the world of the forest.