Improvement Design Of Internal Control System Of A Company

In the past two decades the international community a surge of research theory and practice of internal control craze. Especially after the 1980’s, the international market risk gradually increased instability and uncertainty in the global economy growing. How to establish and improve internal control mechanism of enterprises, reduce or even avoid the risk of the enterprise market is one place in today’s society problem. In 2008 and 2010, Chinese Ministry of Finance and other relevant departments have jointly issued the "basic norms of internal control" and "Enterprise Internal Control Guidelines." And in 2011 the requirements of domestic listed companies and 68 domestic internal control regulations 216 pilot companies inside and outside at the same time the market began to enforce corporate internal control system. A company in 2011 as the first batch of 68 enterprises to enforce internal control system of the company, took nearly a year to complete the internal control manual, but according to an internal investigation found that Company A control system still has many problems, need further improvement.This article first introduces the background, meaning, purpose and method of use of this study, the internal control of the control theory and the current status of foreign domestic research. Through internal control relevant to the study of the theory for the study of the foundation.A subsequent basic situation of the company made the introduction, according to China’s "basic norms of internal control" designed questionnaire and interview outline, and conducted a field survey. According to the survey results of scoring, combined with interviews, field research to analyze A company’s internal control problems in stage A summary of the company’s internal control system existing problems.Finally, the A company’s internal control improvement and improved design. It introduces the principles and objectives to improve the program, and secondly according to the internal control of the Company A were problems given targeted optimization measures. Because of internal control involves too broad improvements in this thesis can not do everything, only on the part of key business, and to improve internal control framework to clarify my design philosophy, in order to achieve A perfect internal control system to provide guidance.