Research On The Cost Expense Of Internal Control Improvement Of Dongguan A Furniture Factory

Under new economic environment and the operating environment, the businessprocess and the management model are changing dramatically, which put forwardunprecedented requirements to the internal control. In recent years, a lot of scandalshappened around the world, from the scandal of China Aviation Oil in Singapore toSanlu poisonous milk scandal, more and more people began to recognize thesignificance of the internal control.America, who owns the most advanced capital market, has established lawswhich regard the establishing, maintaining, evaluating and reporting of internalcontrol as the important liability of the company. In the year of2008, Chinagovernment published Basic Standard for Enterprise Internal Control, which markedthe beginning of a new era internal control of China. In recent years, the internationalstandards of internal control system have been introduced to the companies of China.In recent ten years, the study of internal control has been an unprecedenteddevelopment. We introduced the latest theory of internal control timely, and combinedwith the actual situation of our country to do a large number of case studier.This paper first introduces the research background, significance and methods ofthis article, describes the research and related theory and basic content of internalcontrol at home and abroad; secondly, this paper selects the Dongguan A furniturefactory management of internal control for the specific case, elaborated the presentsituation of the cost expense of internal control management of Dongguan A furniturefactory, revealing the main problems existing in the cost expense of internal control.And analyze the causes of the problem, contact the management of internal controltheory tries to give a reasonable answer, finally put forward the suggestions andCountermeasures of the management of internal control improvement of Dongguan Afurniture factory; finally, summarized and summed up full text, reflects on theshortcomings in the research.