Research On The Internal Control System Of X Company Under Yunnan Airport Group

Writing background of the thesis is based on the current I on-the-job enterpriseas well as the domestic most of the state-owned enterprises are lack of internalcontrol management, even if there is a internal control system is only become a mereformality, useless, want to strengthen the internal control system construction andmanagement, standardize the operation. Because of the internal control is theenterprise internal monitoring system, is a through the organization of the board ofdirectors, management and other employees to attend or participate in theimplementation of the process. To achieve the main purpose of this process is toensure the efficiency and effect of management; The authenticity of financial reports;Implement the relevant laws, regulations and rules and regulations strictly. Since thefinancial and hair, is not only a pure financial control. Application systemconstruction, operation and orderly, will bring infinite source of power for enterprise,promote enterprise healthy and orderly sustainable development. This article will acompany actual situation in yunnan airport group as an example, using the theory ofscience, plans to build a relatively perfect system of internal control. System for theconstruction of the first to clarify management structure and operation idea, for thecompany’s internal control and management and related managementdecision-making support. Second, to improve the level of corporate financial control,and improve the correctness and reliability of accounting information. Accurate andreliable accounting data is the enterprise operators and managers to understand thepast, control at present, predict the future, the necessary condition to make decisions,and the internal control system through the develop and implement businessprocessing procedures, carries on the division of duties scientifically, effectivelyprevent the occurrence of errors and defects, guarantee the correctness and reliabilityof accounting information. Then, can guarantee the macro control of the company.Internal control should be in accord with the relevant laws, regulations, rules and regulations under the premise of service in the company’s strategic planning, macrodevelopment for the company to provide guarantee control. Finally, to ensure thehigh efficiency of enterprise management. Scientific internal control system, toreasonably to the various functional departments inside the company carry on thedivision of labor and personnel control, coordination and evaluation, to clear alldepartments and personnel perform their duties, objectives, ensure the company’sproduction and business operation activities orderly and efficient. Internal controltheory is growing with the development of times, it should keep pace with TheTimes, constantly theory of internal control results and practical experience,combined with the development of the company reality, in-depth study, constructionjoint company actual internal control system, and completes the control evaluation inthe implementation process, in order to better service for the development of thecompany. Through the study of thesis, building up a set of perfect internal controlsystem, in practice within the company to carry out and implement a series ofevaluation, constraints, control, planning and adjustment measures, procedures,methods, so as to enable the company’s assets to complete, safe, and make theaccounting information can maintain reliable and accurate, and to implement themanagement policy, can make the company all business activities efficient, economy,finally realizes the company expected goals, realize economic benefit, improve theoperation and management.