The Application Research Of Internal Control Of Y Heavy Machinery Company Branch Fund Management

In order to enhance our corporate governance standards and the level of riskresponse, five ministries jointly issued the enterprise internal control basic norms andsupporting guidelines to adapt to the actual situation of enterprises in China, whichmarks the integration of advanced international experience internal control system ofnorms basically completed. State-owned enterprises are the lifeblood of the nationaleconomy, improve the internal control system is the basic premise of the healthy andstable development of state-owned enterprises, the fund management is a top priorityin its internal control system. In recent years, the machinery industry received a hugeimpact at home and abroad, and how to use the internal control effective tool toenhance the mechanical enterprise funds management level, the machinery industry,and even the development of the whole manufacturing industry is of great significance.This article summarizes the domestic and international academic research fundmanagement internal control, the concept and connotation of fund managementinternal control are described in detail. Then, select Y Heavy Machinery Company asthe research object, through field research, from the control environment, riskassessment, control activities, information and communication and internal oversightfive Y heavy machinery company’s capital management internal control situation,found that Y machine money management internal control problem of performanceappraisal is not comprehensive, the funds risk control unit in place, poor fundoperation, staff awareness of internal control is weak, and a fundamental analysis of itscauses. On this basis, combined with the internal control theory and practice, for thepresence of Y Heavy Machinery fund management internal control issues put forward afour-point improvement measures:(1) the introduction of internal control indicators, toimprove the performance appraisal system;(2) the introduction of early warning model,control funding risks;(3) to adjust the credit policy, and strictly control the proportionof three assets;(4) the organization of training and competition, enhance staffawareness of internal control.