The Study On Internal Control Of H Company

As the global economic development, the enterprise faces increasingly fierce competition, the risk of facing increasing. Many major defects of the internal control are the important cause of the failure of the enterprise management, so perfecting the internal control has become the pursuit of many companies. The internal control permeate all aspects of the enterprise operation and management activities, as long as there is a economic activities and management, it needs to have the corresponding internal control activities. Perfecting the enterprise internal control can not only improve the enterprise accounting information quality, the safety of assets, but also the strategic to realize the enterprise goals, improving the company’s business situation,the economic benefit. It is of a kind of effective method to prevent and control the risks of facing. If compared the enterprise to mankind, the internal control is in the position of the central nervous system. Any enterprise, therefore, should pay attention to the internal control to improve continuously.After a long development, the internal control theory has gradually become mature and accepted widely is the COSO internal control theory put forward by the committee. Our country’s "Basic Standard for Enterprise Internal control "and" Internal Control Guidelines "have formed the framework of internal control theory with Chinese characteristics, providing the accurate code of conduct and a good legal basis for the company internal control construction in our country<,Small and medium-sized private enterprises occupied by a large proportion in the market. H company, a medium-sized private enterprise,is rising, at the same time, the external market environment has changed. The deeper issues of internal management system gradually exposed and loopholes and risk in internal control are a particular problem, so H company urgently needs to improve and perfect the existing the internal control. Aiming at this phenomenon, according to the thinking of the proposing, analyzing and solving the problems, the paper uses the method of combining normative research and case study to research the company’s internal control. The introduction part mainly introduces the research background, purpose and significance of the paper, the research status both at home and abroad, the researching ideas and innovations. First, the body part simply introduces the basic theory of internal control, then to see H company as the research object. First of all, with the help of five elements of the internal control to analyze the company internal control situation so as to find the problem and analyze the cause of its problems. Secondly, according to the diagnosis of the problem of H company’s internal control, several measures are put forward to improve and perfect the situation. Finally, put forward the improving safeguard measures of internal control and make it the expected effect. By the researching, hoping that it can provide certain help for the internal control of the H company, at the same time also provide certain reference for other private enterprises.