The Research On Internal Control Of Bo Hai Sea Shipping Co.,Ltd

Now, internal control is the key component of enterprise management, playing animportant role in enterprise management. A reasonably designed and effectively operatedinternal control can not only improve the quality of accounting information, but alsoimprove the level of enterprise management and improve the capability of resisting theenterprise risk. Therefore, this paper analyze the problems existing in Bo Hai SeaShipping co., LTD and then give the internal control optimization scheme, with thefundamental theory of internal control and the methods of literature analysis, case study,analysis and synthesis, inductive and deductive.First, this paper reviews the theoretical basis of internal control theory, and theevolution of internal control theory. The overall trend of the evolution of internal controltheory is that the scope of internal control is covering more and more widely, beyond thescope of accounting, auditing. Now internal control and risk management are fusing, and itmore emphasizes on its important role for the enterprise internal management.Second, this paper analyzes the present situation and problems of internal control ofBo Hai Sea Shipping co., LTD, pointing out the problems existing in the internal controland the risk for the company.Third, this paper analyzes the overall train of thought to optimize the internal control,and put forward the internal control system scheme based on management perspective.The scheme includes three parts, the strategic control aiming at risk control, themanagement control by means of comprehensive budget management and the businesscontrol which focusing on the process management.Finally, this paper points out that in order to implement the internal controloptimization, the concept of control must be by "want me to control" into "I want tocontrol",. establishing hierarchical management authority system, optimizing the businessprocess and improving the internal control system.