Research Improvement Of Internal Control System In MC Company

Internal control has a very important role in the long-term development of enterprises,and can reasonably avoid a series of risks in the business process. With the development of social economy, the internal control for the role of enterprises is becoming more and more important, to carry out internal control is not only in order to ensure the operation of legal compliance and internal regulations of the effective implementation of the, more can prevent the occurrence of operational risk and moral risk. At the same time, the internal control system can ensure the safety and integrity of the company’s assets, and ensure the accuracy of the company’s business records, financial information and other information. This paper focuses on some problems existing in the system of MC company internal control were research and analysis, MC company internal control system for the existing problems to improve, expect the scheme proposed in this paper and suggestions of MC company internal control system has certain enlightenment. At present, the main problems of MC company’s internal control system are as follows:1.MC company’s organizational structure and job responsibilities are not clear.Although MC company established organizational structure, but it is not clear enough, the overall situation of the organizational structure and job responsibilities of the lack of rigorous, systematic analysis. Because the job responsibilities are not clear enough, resulting in some business unmanned management, or become a blank area of management. Some department managers have a common grasp of the business approval authority, conflict with each other, resulting in a mere formality.2.MC company is lack of management of internal control system, rely on the rule of man. MC company’s internal control system is according to the risk case has happened to many years of management experience and enterprise to develop, failed to from the enterprise wide risk assessment angle design rules and regulations, resulting in internal control system and different, but not very good to avoid risks.3.MC company full risk awareness is not strong. Because of the internal and external environment influence, MC company facing multiple pressures, recent state owned assets supervision and Administration Commission issued mandatory index must be in three years to reverse the current situation of loss, but the MC company inner part management failed towill risk awareness to a certain height, between the various departments lack a set of effective risk management and communication mechanism.4.MC company’s internal audit oversight fatigue. Company management layer that internal control and supervision is the Audit Department of the thing, not the internal control system into the company management layer height, the functions and powers of the supervision mechanism is too low, is not conducive to carrying out internal control supervision and inspection work.In this paper, based on the in-depth study of internal control related theory knowledge,combined with the MC company’s internal control system, this paper puts forward suggestions for improvement. Suggestions for improvement starting from the internal control three goals and five elements, put forward rectification measures, so as to establish a good corporate culture, promote enterprise long-term health development. But because of internal control itself is a cost and is not a panacea, so don’t expect it to eliminate all risk, but effective internal control can reduce risk to a reasonable level. Therefore, the thesis suggests that MC company of risk of comprehensive and effective evaluation, focus on control of critical control points, to prevent a major or even the occurrence of catastrophic risk.