The Case Study On Internal Control Of Signal Conversion Project In LNLG Company

The development of small enterprises is the long-term strategic task of China.But,because the main object of the norms of SMEs are not the internal norm ofexisting enterprises in the internal control system, the content is seldom considered special, so many small and medium enterprises deficiencies exist during the process of enterprise internal control standard system in the existing implementation of small and medium enterprises. Compared with the large and medium-sized enterprises, the gap between them is obvious, and the gap between the quality of accounting information and the level of internal control is even greater. Therefore, in order to adapt to the market's huge transformation and integration, the enterprise must strengthen the internal control of the unit, to improve the ability of managers to coordinate the overall situation, provide accounting information is true and accurate to the stakeholders, establish a good corporate image.2014-2015, the State Council has issued two "opinions", mainly on supporting the healthy development of Small and micro businesses and promote public entrepreneurship,innovation measures, the new policy direction of China: Small and micro businesses to promote innovation and development. Therefore, to encourage the development of small and micro enterprises, promote social entrepreneurship, and now has become China's economic transformation and upgrading, deepening the reform of the market economy is an important strategic measure.In this background, this paper studies on the internal control of the signal conversion project in LNLG Corporation, and in the process of LNLG company internal control case analysis, and strive to explore a suitable for small enterprises to strengthen internal control ways and means, in order to reduce small business risk, improve the management level, to promote the health of small enterprises the scientific development, which will also for promoting China's healthy economic development is of strategic significance.The main content of this paper is divided into four parts: the first part is the introduction part. It mainly introduces the background and significance of the research,summarizes the main research contents and research methods, expounds the research ideas and framework, as well as the literature review. The second part is the main body of the case. First, the basic situation of LNLG company and the signal conversion project are introduced, and then a detailed description of the case. This paper mainly introduces the real events related to internal control in the process of project implementation. The third part is the case analysis part. First, the paper lists the relevant theoretical knowledge of internal control, and then analyzes the internal control problems reflected in the case.Finally, on the basis of this, the author analyzes the deep reasons of the internal control problems in the case. The fourth part is the suggestion part. The results of the case analysis are summarized, and the suggestions for improving the internal control of LNLG company are put forward.