Research On The Internal Control Improvement Of S Enterprise

With the development of the securities market, many fraud cases appeared. In recent years, the ministry of finance and other four ministries and commissions successively released the enterprise internal control basic standard, application standard of the enterprises, evaluation guidance of the enterprises, audit guidelines of the enterprises to guide the internal control of the enterprises. The research of the internal control has a lot of meaning for us.The author has comprehensively known about the design of the internal control and operation of S enterprise, such as the structure of the organization, human resources, the enterprise culture, and the budget management control, the sales control, the control of monetary funds, material control, etc. The author has also carried on the walk-through tests, the interview and questionnaire to find the problems of S. S is a State-owned enterprises, the main work of S is manufacturing. Take S for example, we studied the internal control of S, considering the internal control environment and other four factors to find the problems of S. At last, gives some suggestions to solve the problems.This paper isn’t the rebuilding of the internal control of S, considering the characteristics of S, according to the evaluation of guidance of the enterprise and the audit guidelines of the enterprise to find the problems of the internal control of S. In the end, the paper will give S enterprise a hand to improve the internal control, and give it some suggestions so that enterprises can improve the important process which is not effective, and exchange smaller control costs for bigger management benefits. Because of the restriction of the subjective and objective factors, there will be some defects in this paper.Some innovation was mentioned in the article. Such as: research on the internal control improvement of S enterprise based on the risk management. According to the analysis and research of S enterprise, try to use the style of risk management to solve the problem on the internal control, and then give some suggestions. The author will give us some suggestions to make the internal control of S enterprise become better and better. It’s meaningful for us to study the internal control of S enterprise. And it will be very useful for other enterprises like S enterprise.