The Research Of Internal Control In Japanese Trading Firm

With the development of socialist market economy, free enterprise competition, industry reshuffle intensifies day by day, the internal control has played a more and more important position in the development and management of enterprises. The so-called "strengthening control is strong, losing control is weak, uncontrolled is chaotic", perfect enterprise internal control system construction, has the strategic significance for the sustainable development of enterprises. In recent years, due to the lack of internal control system, well-known enterprises at home and abroad have caused the fraud scandal, sounding the alarm to the public, experts and scholars, business management layer at the same time, will also put the topic of internal control to the public audience, how to establish and improve corporate internal control construction and ensure its effective operation again in the media under the spotlight.Our internal control research due to the late start and the lack of timeliness and operability cases and successful experience, the enterprise internal control construction is lagging behind, compared with developed countries, whether in theory or in practice are not mature, there is a marked difference. However, known as the "Panda" Japanese comprehensive company with extensive scope business,"from the instant noodles to the spacecraft", has the unique and unrepeatable trading business model. Such a ubiquitous enterprise can gain a firm foothold in the international market competition for more than a century, realize the benefits of enterprise diversification and the expansion of territory, the perfect internal control system played an irreplaceable role.In this paper, the author combined with her years of work experience, with the internal control of Japan biggest comprehensive A company as the research object, through the research on the base of inventory sales and Commission trade the two typical case of business process of internal control construction can peep one spot and know the whole picture, to analyze and valuate the overall situation of the internal control in the company and the whole Japanese comprehensive company business process of internal control.The author through the analysis and research found that A company in the internal control system has many valuable advantages:through regular training and assessment, put the compliance, integrity and ethical etc as benchmark of company survival and development into the existing corporate culture, And to optimize the control environment according to human resources policies,pay attention to risk assessment and response to sound, Through the exchange rate reservation and credit management to avoid and guard against exchange rate risk and bad debts risk of accounts receivable; making flow chart of internal control from the unit of division, product, client, trade pattern, clearly define the responsibilities of different positions, and set the control point of reasonable and effective and the audit identified associated; using the SAP information management system and the IBM Lotus Notes Co based office software due to Globalization IT unified corresponding strategy, to form a unified network linking global branch in business and financial information, basically eliminated the manual documents; to merge the external audit culture into the construction of the business process of the internal control system, and construct self assessment system etc in a combination of the key control node and the audit identified. The experience has a positive and practical significance for our country enterprise internal control system construction.