The Research On Internal Control Of ABC Compressor Corporation

With the speeding up of the world economic integration, the competition between enterprises is increasingly fierce. In order to enhance the market competitiveness of enterprises, we must constantly strengthen the construction of internal control. As the core of the enterprise management, internal control has long been the focus of academic research. Effective Internal control can promote enterprises to implement management goal and strategy, improve the quality of the external financial reports and ensure the efficiency and effect of enterprise management.This paper first reviews the development course and the research quo of internal control, the five elements of the COSO Internal control are analyzed, and we use interviews, questionnaire survey, literature research and other research methods, secondly, ABC compressor, for example, the basic situation, operation and management status from the internal control environment, risk assessment, control activities, information and communication, internal supervision carries on the detailed analysis, the main reason for its loss-making is not suitable for the internal control system, and have many disadvantages. Finally, this paper combined with ABC compressor internal control present situation and existing problems, from five aspects to establish the internal control for ABC compressor internal control design thought, method and implementation plan, make the staff to participate in the internal control, to ensure the effective implementation of the company internal control system, realized the risk of ABC compressor of comprehensive control.In this study, due to reasons such as the design of the questionnaire and the statistical error, which caused some of the limitations of this article, it is also the future research needs to continue to solve the problem.