Research On S Company Current Assets Internal Control

Thirty years of reform and opening up, with the development of economics, the internal control in enterprise management is becoming more important than ever. Most of small and medium-sized enterprises is just understand internal control theory, failed to use them in the daily life, to let human mistakes and deception disappear is not easy. Current assets ma-nagement is more important for enterprise management and financial management, the thesis has certain reference function to the enterprises especially the small and medium-sized ones.The financial crisis break in 2008, many enterprises at home and abroad because of funding problems collapse, in order to prevent the "Troubles start inside the house", in view of the problem, the Ministry of Finance issued China’s internal control standards to regulate our country enterprise internal control. is directly related to the level of turnover of current assets efficiency and the efficiency of the capital operation。This paper is based on the existing problems of S company’s current assets internal control, and the article analyzes the various situations of current assets internal control. Internal control of Current assets in this paper, mainly include currency capital, Accounts receivable and inventory. The main framework of this paper:the first chapter is the introduction, mainly including research review and introduction of the research background; the second chapter is the analysis of the internal control theory; the third chapter analyzes the most enterprises are facing current assets problems and solving measures; the fourth chapter is the introduction of company S and the company, analyses in the current assets of the internal control problems; the fifth chapter is the measures to deal with the S company’s current assets internal control problems; the fifth chapter analyzes the problems of the current assets internal control one by one, late from the perspective of the internal control framework to optimize the scheme; the sixth chapter summarizes the application innovation and research projects to be perfect.