Study On Internal Control Of H Company

Internal control is an inevitable product of the development of market economy, is an important part of modern enterprise management architecture. In the modern society of economic globalization, companies face the risk with phyletic and various, occur frequently, the characteristics of the potential huge losses, through the establishment of internal control system, evaluating of enterprises face various risks, formulating corresponding measures and the implementation of effective application in the enterprise operation, it can improve the enterprise’s ability to resist risk, reduce the losses of incident bring,help to achieve the goal of enterprise." Happy families are alike, unhappy family is unhappy in its own way ", similar laws also reflected in the business:successful companies for different reasons, the reasons for the failure of the enterprise are similar. Enron, WorldCom occurred, Barings Bank, Daiwa Bank, Kelon, the CAO, such as the occurrence of the event, to bring huge influence and impact all over the world, the theoretical circle from these mistakes and in-depth analysis of the above reasons, the nature of the incident on the basis of the theory of sublimation, puts forward the theory of internal control in the revolutionary of the COSO report, Sarbanes-Oxley act, etc. In the COSO report, detailed discusses the meaning, purpose, classification and composition of the internal control, puts forward a set of perfect internal control construction and applicable to all walks of life assessment scheme, help enterprises to the establishment of effective internal control system, reduce the risk of losses to the enterprise.Based on the present situation of internal control of H Company and based on the overall level of internal control, focuses on the deep analysis of the comprehensive budget management and sales management, analysis of the causes, according to the requirements of The basic norms of internal control, combined with the author’s understanding and thinking of the H company, this paper puts forward some constructive suggestions, it has certain guidance and reference significance for the construction of the internal control system of H company.