The Application Analysis Of Financial Ratio Analysis In Enterprise Internal Control

Under the situation of global economic integration, a country’s economic turmoil would lead to a global economic crisis, and an influential company operating problems would likely to cause a country’s economic turmoil. In order to prevent such a chain reaction, the key is to strength enterprise management, enhances enterprise risk resistance ability, one good way is to set up a sound system of internal control. Both the home and abroad enterprises had realized the importance of internal control, also increasingly cause the attention of the enterprise and government regulators. But, in reality, there are some problems in the construction of internal control and execution, the quality of internal control also needs to be improved. And there is high relationship between financial data and internal control, and financial reporting can provide data source for internal control construction, through the financial analysis to quantitative analysis of enterprise internal control system quality and its execution condition, and find the loopholes and problems in the internal control system, which would help to take timely measures to improve and perfect.The purpose of this study is from the perspective of the relationship between financial analysis and internal control, through financial ratio analysis to establish and perfect the internal control, and to provide data and methods for enterprise. This article start from financial analysis, take financial ratio analysis as tools, adopt Y company’s internal control system as an example, expounds how to use financial ratio analysis found loopholes and problems in enterprise internal control, and how to solve these problems, to achieve the purpose of perfecting the system of internal control. This article combined qualitative and quantitative these two methods, firstly, reviewed the relevant research results and relationship between the financial analysis and internal control, secondly, this paper introduces the financial analysis methods, mainly introduced the comparative analysis, trend analysis, ratio analysis, and the ratio analysis in the evaluation of enterprise debt paying ability, operation ability, profitability indicators one by one. Du pont analysis system is also introduced in this article. Again, the article also introduces our country internal control standard system framework, introduced in the application of enterprise internal control guidelines, we study the relevant content. Core part of the article is the financial analysis of Y Company’s from 1997 to 2013 nearly 17 years, we can find the abnormal index, then compare Y Company’s internal control system, evaluate the effectiveness of the enterprise internal control system and the defect, the purpose is to improve and perfect Y Company’s internal control system.The innovation of this article is to break the traditional study, simply study the internal control or financial analysis, connecting the financial analysis and internal control, providing breakthrough and method for the construction and perfect of internal control system. The inadequate lie on due to the space limit, only select partial analysis index and some aspects of the internal control system, further research working need to be continue.