| The essay specificly study the issue of internal management control system of Hunan Keli Motor Ltd. under the premise of relatively complete status of corporate governance and financial accounting control systemThe essay firstly defines the concept of internal control, and introduced the internal control theory’s development. On the basis of these, It describes and analysis the current situation of Hunan Keli Motor Ltd. from the aspects:the financial management and controlling to the chain of production, supply, marketing; contract approval controlling; corporate performance evaluation controlling ect. It indicates its weak internal management control environment and low performance and independence of internal audit staffs. It raises improvements to ensure the core of board of directors. It proposed a series of countermeasures regarding to the internal controlling system:optimizing the internal environment,strengthening the financial control, improving the internal audit and implementing the comprehensive budget management plan.For safeguarding good and effective implementation of countermeasures, it proposes to level up the human resource policies, upgrade the quality of managers and risk awareness and improve the execution of the internal control management system.The essay learns from the advanced concept of internal control theory and combines the internal situation of Chinese enterprise in attempt to the improvement of internal management control system. It will beneficial to the internal control system of Hunan Keli Motor Ltd. |
