Case Study Of HS Jewelry Company’s Funds Management Internal Control

In recent years, the enterprise’s internal control is important research objects of enterprise management theory and practice.And monetary fund is an important part of enterprise management, capital circulation throughout the business activities of each process, it has strong liquidity and high risk, so companies need to pay close attention to its legitimacy, security, stability and efficiency of risk control, capital management and execution for the reasonable design of internal control system is the basic guarantee of normal operation of enterprises, and the soil to the survival of the enterprise survival and development. Strengthen enterprise funds internal control can effectively reduce the possibility of fraud, can make the enterprise gain maximum benefit from monetary fund use.Therefore, establish a sound and effective implementation of capital management is particularly important for the healthy development of the enterprise internal control.HS jewelry co., LTD. Is a private jewelry retail chain enterprises, more than 360 stores all over the country. Such a large chain of retail enterprise monetary fund flow of the great number of them every day, high frequency, wide channels, require companies to develop and implement the internal control of monetary fund system, appropriate monitoring and feedback on a regular basis.However, in the process of actual operation, funds are many weak links in internal control:can’t arrange effective budget execution;Poor internal control environment, the lack of effective supervision, etc.all these problems need to be effectively resolved.Based on the existing fund management and internal control theory, on the basis of research results on the theory of capital management, internal control, with the examples of the HS jewelry company background, and refer to the "enterprise internal control basic norms", "enterprise internal control application guidelines no.6-capital activities, such as legal norm, combining with the actual situation of the HS jewelry company, study of HS company funds management, internal control, the paper mainly discusses the HS company funds management present situation of internal control and organization structure as well as the problems existing in the actual execution, and analyze the causes of these problems, the last point is proposed, such as perfect the internal control environment construction of company’s funds management, establish an effective capital management risk assessment system, strengthen the supervision of the internal audit department of company funds activities and so on. Study of capital management, internal control, will be conducive to the HS of regularization of capital operation and improvement of the jewelry company, promote the healthy development of the company.