Research On Internal Control Of New Three - Board Enterprise

SMEs market as an emerging capital market in the ascendant, the platform for a large number of small and medium enterprise growth equity financing. Three new board of listed companies have a series of strict requirements, but there are still some companies listed deficiencies in internal control, such as the construction of internal control is not perfect. J is the2014three new board listed in a business, the company integrated logistics services and trade-based industry, and the company has a number of holding shares of a subsidiary, extensive business radiating, the southwestern region of great potential of integrated logistics services business. I had the honor to participate in internships during Hongyuan company listed on the due diligence, the company’s information and the actual situation in-depth research and investigation, found that the company in terms of internal control, there are some deficiencies, both of these deficiencies There are three new board business universality of reason, but also their own particularity reasons. Author of the profession, the internal control of the business conducted in-depth research and found that the company’s internal control main reason for the existence of a weak foundation of internal control, risk management, loose, set up a simple control activities and other issues, these problems are mainly business limited size and financial security, and enterprise management’s awareness of the importance of internal control is not profound. Through case studies of the way around the company’s internal control problem J analyzed, improve internal control status of the company’s internal controls must first consolidate the grassroots level, followed by the complete set of internal control activities, and finally to strengthen risk management and building supervision and evaluation mechanisms.The company expects this article by J case studies draw some general conclusions, and thus the entire new board of internal control study and propose some useful suggestions, in-depth study of three new board to initiate internal control problems.