Research On The Problems And Countermeasures Of JD 's Internal Financial Control

In recent years, the construction of internal financial control system has made greatprogress, better adapted to the needs of the current economic environment andmanagement. The development and improvement of the system of Chinese and foreignenterprises compared to the internal financial control system and gradually narrow the gap,in2008, the Ministry of Finance and other relevant departments issued the "basic norms ofinternal control"(Accounting2008No.7),2010, the Financial Department in conjunctionwith relevant departments to develop a "corporate internal control Application GuidelinesNo.1Organization" and18application guidelines,"Enterprise Internal Control EvaluationGuidelines" and "Enterprise Internal Control Audit Guidelines" and other systems, topromote enterprises to establish, implement and evaluation of internal control plays animportant role in guiding and regulating. Improve the internal financial control system, theestablishment of an effective system of internal financial controls and feasible, is toimprove the enterprise management capabilities, and improve business performanceprotection is an important issue in the development of enterprises need to study.Thesis JD companies for the study, in-depth analysis of the state of the company’sinternal management, raise problems of internal control, a thorough analysis of the causesof the problem, as a basis to establish and improve multi-sectoral cooperation, multi-levelcommunication and coordination, in-depth interviews and other methods, the company’sinternal financial controls for JD actual situation was investigated and found that the mainproblem of the company in terms of internal financial controls exist for: communication ofinformation is not timely; assessment of risk is weak; financial control system a mereformality, etc., for the issues raised corresponding countermeasures, the establishment ofJD’s financial control system, control theory and methods of internal corporate internalfinancial controls practical issues studied, valuable strategies and measures to improvefinancial control of JD’s level has a more important guiding significance for the sameindustry’s internal financial control system construction play a reference.