Study On JD Company Design Of Internal Control

“Basic Norms of Enterprise Internal Control” and “The Control Application Guidance for Enterprises” issued in 2008 and 2010 respectively signified the establishment of the stand system of internal control and provided a theoretical basis of enterprise internal control standard in our country.“A notification about speed up the construction of the central enterprise internal control system” issued in May,2012 popularized the internal control system in state-owned enterprises.However,some fastdeveloping state-owned enterprises subsidiaries have problems,such as do not pay attention to the internal control system,have obvious internal control defects and so on.Therefore,it is necessary to optimize the internal control system of those companies to make the companies continued healthy developing.In this thesis,the content and the method of the study were put forward on the basic of the summary of relevant theories.The reasons led to the internal control deficiency of JD Company had been found by analyzing the five elements of internal control.In addition,an internal control system fitting the development of JD Company had been developed.I hope this thesis can be used as a reference for companies in the same type to establish the internal control system.