Research On Theory And Practice Of The Construction Of Internal Control

Since twenty-first Century, the rapid development of economic globalization, with Enron, WorldCom, Xerox, Cao Singapore Branch, purple Xin Pharmaceutical and a series of international and domestic large enterprises financial fraud cases have exposed, sparked regulators and enterprises related to the great concern of enterprise internal control. At the same time also shows that internal control both the foreign and domestic enterprises have many imperfect places, to the enterprise internal control research has become a common problem facing the international and domestic society.Historian Toynbee said:"a country and a nation, its decline is from the internal, external forces but was the last blow its decline before." The survival and development of enterprises the same. In the fierce market competition, the enterprise must want to continue its healthy development, must adapt to the social environment and the rational allocation and make full use of internal resources of enterprise. But the enterprise only then coordinate the internal resource can continue to do with the change of social environment and development, therefore, the establishment of enterprise internal control system and improve the internal management control system of enterprise, is the important measure of key management and the establishment of modern enterprise system, is the guarantee to the survival and development of enterprises. But from a practical point of view, many enterprises management is lax, weak internal control, risk prone, loss of assets, corruption and other issues more prominent, so the national level to establish and perfect the internal control system, enterprises to establish the corresponding internal control system, to standardize the market order, and create a fair and harmonious social environment, enhance the core competitiveness of enterprises and has the important significance to improve the management level of modern enterprises.This paper begins with a review and evaluation of progress at home and abroad and research background of internal control, on the basis of the definition of internal control, objectives, principles and elements of the sort, and put forward the internal control structure and control method; the basic situation and then combined with Chinese enterprises, the basic situation and existing problems the enterprise internal management control in China, using the method of literature review and case study method is proposed to solve China’s internal measures to control problems; finally, on the basis of the above research combined with the actual unit I work, introduced Gui zhou Yong run Coal Co. Ltd. the basic principles of internal control, internal control organization the framework and main methods about how to implement the internal control in the practical work, based on the analysis of Gui zhou Yong run coal industry limited company in those problems in internal control, and then combined with the actual situation and advances some measures for solving the problems of internal control.Internal control of enterprise organization form mainly includes the company’s board of directors, board of supervisors, managers, audit committee, internal control department, financial department, auditing department and other departments; the enterprise internal control are the main methods of business level control of enterprise level control. Control of the enterprise level mainly includes control, organization form of enterprise human resource management control, control, development strategy form social responsibility control and culture control; control several aspects to control the business level contains the enterprise funds, asset management, procurement business, sales business, guarantee activities, project and financial reporting. China’s enterprise at present major problems: insufficient attention to the internal control; lack of awareness, imperfect corporate governance structure; human resource management role has not emerged; do not pay enough attention to the audit department; the lack of risk awareness, especially for the lack of understanding of legal risk; internal supervision. The main measures to solve China’s current internal control problems are:strengthening the internal control consciousness, improve internal control new height; standardize corporate governance structure; the "people-oriented" management of human resources; to strengthen the internal audit; strengthen the consciousness of risk management, legal risk prevention mechanism component; establish an information and communication system; strengthen internal supervision. The main way of Gui zhou Yong run Coal Co. Ltd. in the internal control includes:relatively perfect corporate governance structure; to lead the development of enterprises with advanced enterprise culture; legal risk prevention and control; organizational planning control; the establishment of information and communication mechanism, the implementation of the "three management" etc.. Gui zhou Yong run coal limited company internal control problems are:enterprises of internal management control of lack of knowledge, the existence of "safe production, light management" phenomenon; the enterprise management, the existence of "eating from the same big pot" phenomenon, the per capita efficiency and per capita profit rate is low; safety period is longer, the ideological paralysis, safety management innovation and the carrier without substantial; internal management control informatization level is not high, the information data can not be shared, resulting in low efficiency; corporate environmental awareness, lack of energy-saving emission reduction innovation management mechanism. The main solutions are:change the idea, change the way of thinking, adhere to safety, production, efficiency not one less idea, strengthening mechanism, optimize the assessment system; adjust the human resource structure, optimizing compensation management; strengthen consciousness of safety management, improve staff safety quality through strong measures; the full implementation of information management, information sharing, improve work efficiency; set up environmental protection consciousness, the establishment of gas power plant and sewage treatment station.In this paper, through the study of internal control, expounds the internal control objectives, principles, elements and frame system construction, and through the analysis and summary on the construction of internal control and the existing problems of Gui zhou Yong run coal Co. Ltd., put forward the corresponding solution to the current our country enterprise internal control problems measures. And make us aware of the risk of the enterprise is not confined to the financial risk, and other risks will be encountered in practice, such as legal risk. As everyone knows, the whole operation process, enterprises from the establishment, growth, development, death will face legal risk, therefore, to the enterprise, in the process of financial risk control at the same time, it also can not ignore the control of legal risk. At the same time, in the current market economy amidst the winds of change of circumstances, to constantly improve the internal control content and control methods. In this paper, through the research on the internal control theory research and Gui zhou Yong run coal industry limited company internal control, to control a breakthrough in theory and practice in the inside, to our country enterprise especially the coal enterprise to have the help.