Research On Internal Control Problem Of Shenyang Environmental Protection Enterprises

With the economic development and deepening of institution reform in China, living conditions of administrative institutions have changed enormously. The internal control is one of the important parts of modern management theories. It is a kind of regulation to prevent mistakes and corruption, and aims to improve the management efficiency by establishing a perfect system and procedure. In order to ensure the proceeding of all economic activities, the authenticity and integrity of information, asset safety, etc., it is common practice for administrative institutions to adopt internal control. For many years, Shenyang Environmental Protection System has made great contribution to the economic construction and environmental improvement. However, as the administrative institution reform goes deeper, the internal control system of Shenyang Environmental Protection System has lagged behind, esp. in material purchasing. Its original internal control system cannot meet the requirement.In this paper, the author firstly elaborates on the research background, significance, academic methodology, main content and the innovation points. In the following chapter, she introduces the concept of internal control, its development process, application and characteristics. And then, regarding the current situation of Shenyang Environment Protection System internal control, the author makes analysis on its internal and external surroundings, financial control system, supervision mechanism, and information and communication ability. Based on all the research and analysis, the author puts forward her suggestions, i.e. to improve the surroundings for internal control, to formulate very strict financial control system, to enhance the supervision mechanism, and to strengthen its information and communication ability. Lastly, in view of internal material purchasing, internal financial control, and special fund allocation, which have the most problems, the author designs an improved internal control process. This will finally helps to perfect the internal control process, and to guarantee the implementation of the internal control system.