The Study On Internal Control Construction Of DZ Company

Establish a rational system of internal control is the enterprise survival and development of an important guarantee for enterprises to enhance the market competitiveness of key factors, and a sound system of internal controls requires sound corporate governance structure to support, a sound governance structure and good governance model is to establish an effective system of internal control based on the premise.Development of SMEs in China’s national economy has become an important force, but the internal bottlenecks restricting the development of SMEs-corporate governance and internal control deficiencies did not get enough attention, leading many SMEs lack of sustained vitality. In this paper, improving the SME governance structure and strengthen the internal control system as the theme, from the perspective of corporate governance, corporate governance and begins by describing the symbiotic relationship between internal control, and then put forward for China’s SMEs, corporate governance and a sound control system of specific proposals and measures, first of all, SMEs must establish and perfect as the center of the board of directors and the supervisory board corporate governance structure, establish internal and external stakeholders in corporate governance model of governance, handle the business between the operators and owners principal-agent relationship. Second, the in-house staff at all levels, sub-license checks and balances issued by regulatory agencies and the internal management system, strengthening the role of the internal control of each subsystem. Third, give full play to the role of people-oriented, actively improve staff quality, shape and internal control system, a combination of corporate culture. Finally, the internal audit system must be established to protect the internal control system and effective implementation.This expectation of DZ company through the governance structure and internal control system of research, to promote SMEs to further establish and perfect the modern enterprise system, to achieve its sustainable development.