Case Study On The Improvement Of Internal Control System

Since the1990s, along with our country government pay more and more attention to internal control, the domestic academic research on internal control has become more deeply in recent years. Perfecting the enterprise internal control system to standardize enterprise behavior, prevent and control the risks is very important. Because it has positive significance for promoting sustainable development and maximizing enterprise’s valueIn2012, the government required main board listed companies to implement enterprise internal control standard system by classification and by group, which is the background of this paper. First of all, I elaborate the background and significance of the research. Then I analyze the related theoretical research about internal control at home and abroad. I summarized the problems and reasons of state-owned enterprise in internal control, after the analysis of a large state-owned enterprise internal control problems. At last, I put forward some suggestions for improvement.The article is divided into the following several parts:The first part is the introduction, primarily focused on the research background, research significance and the definition of internal controlThe second part summarizes the research status at home and abroad. First of all, I summarize the research status abroad. Then I sum up the domestic development of internal control with both legislation and theoretical researchThe third part is case analysis; I study the present internal control problems of state-owned enterprise through the analysis of the present situation of a state-owned enterprise internal control. In this part, firstly, I introduce the basic situation of the state-owned enterprises. Then I analyzed the disadvantage of the enterprise in financing, investment, procurement and financial reporting. And at last I redesign of business processes aimed at these defects.In the fourth part, I put forward the problems existing in the state-owned enterprises in China Based on the case analysis in the second part. These problems include Inadequate internal control supervision、risk management system hiatus、 fatigue executive in internal control and inconsistent information communication.In the fifth part, I analyze of the underlying causes for the problems mentioned in the third part. That’s the imperfect supervision mechanism、top-managers’ neglect of internal control、the lack of risk awareness for the enterprises、the disqualification of Staff quality and the imperfection information system.In the sixth part, I put forward some suggestions and measures in view of the reasons to Improve and perfect the internal control in state-owned enterprises.The final part is the conclusion, which summarizes the content the paper.