TS Group Internal Control System Construction Pesearch

Internal control as an important modern enterprise management, to improve enterprise management efficiency, improves the corporate governance structure, to ensure sustainable and healthy development of the enterprises is of great significance. In recent years, ongoing fraud of listed companies at home and abroad, makes the enterprise internal control construction received wide attention from all walks of life. In 2008 the ministry of finance jointly issued by the four ministries and commissions ?enterprise internal control basic norms? (hereinafter referred to as the ((basic norms?)began to clear our country enterprise internal control system construction, follow-up, such as the state-owned enterprise internal control framework and relevant specification requirements of the listed company shall establish the corresponding internal control system, and regularly carry out internal control self-assessment, and timely disclosure of self-assessment report, and the protection of the rights of shareholders. According to the relevant internal control theory and the basic rules such as regulations system requirements, specifications, and use of case analysis, aiming at TS group on the construction of internal control system is studied.This article is divided into five parts. The first part is introduction, mainly to this article research background and significance, introduces the ideas and methods, innovation and features, reviews the related literature about internal control research at home and abroad. The second part is the related concepts and theoretical basis, defines the relevant concepts of this study, the internal control theory connotation, the construction of internal control theory, the theory of internal control evaluation system in this paper. The third part is the TS group internal control present situation analysis, mainly introduces the basic situation, TS group combing TS group internal control system construction situation, analysis of TS group, the problems existing in the internal control system construction. The fourth part TS group internal control system design, mainly for TS group, the problems existing in the internal control system construction of group internal control system and business process design. The fifth part as the research conclusion and the future, based on TS group case study of the construction of the internal control system, this paper argues that the construction of the internal control system is a gradual process, need to governance, management, staff and external regulators and other stakeholders through continuous efforts, the enterprise need according to oneself circumstance and the changing of internal and external environment, timely optimization adjustment of internal control system, thus to establish an effective internal control system.