The Study Of Internal Control Of JY Investment Holding Group

Existing research shows that the internal control of the enterprise sustainable andhealthy development can play a very big role, especially for the implementation of the GroupManagement intends to businesses, especially. Internal control has played a very crucial rolein the large enterprise management process, but for a start-up Group, at the outset howcompanies setting up internal management and control system is critical. This is where youcan learn the norms issued by the Ministry of Finance in2008"Enterprise Internal ControlStandards", and thereafter the SASAC issued the "internal control framework of state-ownedenterprises." These two specifications perfect from the frame and part of the state-ownedassets supervision and administration, for enterprises to establish a system of internal riskmanagement processes, improve operational efficiency of great help.This paper mainly through reading literature, interviews and other research methods,through the internal control theory and related research results were analyzed based on thecombination of specific cases (JY Investment Holding Group) of the actual situation,proposed the construction of a targeted system of internal control body proposal. Throughthis study, but also expect to be able to state-owned enterprises in the internal control systemto provide some suggestions to improve, especially with the JY Investment Holdings similardistrict-level state-owned enterprises. Contents of this paper is divided into five parts：The first part is an introduction. Introduces the background, methods and research statusaim article research, from the background level indicates the necessity and feasibility studies.The second part is the theoretical basis of research, mainly on internal controls relatedto the relevant theory analysis, Risk Management theory, Contingency Theory,Principal-agent Theory.The third part is an analysis of the current situation and JY Investment Holdingsproblem. The main control system construction from within the group and risk perceptionexist within, personnel, institution building issues in-depth analysis.The fourth part is the design JY Investment Holding Group internal control system. Themain principle is analyzed in terms of the contents of the internal control system and theconstruction of internal control system construction steps and security measures, promote theimprovement of JY Investment Holding Group internal control system. Section V concludes. Is a comprehensive statement on the above analysis, mainlyexplain how JY Investment Holdings in the next step of the process to perfect the internalcontrol system, as well as the possible risks where the point and made recommendations.