| Under the condition of market economy, enterprises in order to get a sustained andhealthy development for a long time, it is necessary to strengthen internal control and riskprevention, good internal control is important guarantee of survival for modernenterprises. Therefore, it is an important responsibility of the manager to perfect theenterprise internal control construction.This paper based on the basic theory of internal control, taking Tianjin Jin Ruancompany as example, analysis of the company internal control present situation by fieldinvestigation and put forward problems and solve problems, to perfect internal controlsystem and promote the management level. First of all the paper introduced the internalcontrol environment of the company, including the power responsibility distribution,enterprise culture and human resource policies, then to assess the main risks facing theenterprise and analyze the important activities status in detail. Second, aiming at theproblems, put forward specific internal control improvement scheme. Finally, in order tomake internal control improvement to get effective implementation, specific protectionmeasures are put forward, including optimization of governance structure, establishinformation communication mechanism, etc. It has very important practical significancefor the Jin Ruan company to safeguard assets, improve management efficiency and effect,risk prevention, etc.It is impossible to establish the system of internal control is once and for all, itneeds to be as the change of economic situation and the environment continue to improve,continue to improve in practice. |
