Research On Internal Control Of The Material Management Of TL Coal Enterprise

Internal control is an important core of corporate governance and risk management ability. Its basic function is to help enterprises achieve the goal, to create, to increase and maintain shareholder value. Well-known company bankruptcy usually bring more strict rules and regulatory requirements, companies will also spend enough time and cost to meet the compliance. However,this action will conceal the fact that it is appropriate and effective internal control can help enterprises to eliminate the potential risk, seize the opportunity to save time and cost, and ultimately help companies create and maintain the value. Effective internal control can help enterprises to form competitive advantage,because an enterprise which has effective internal control system can take on additional risk; Effective internal control can protect enterprises, because it can ensure that the assets of the business unit from abuse or loss; Effective internal control will also help ensure proper authorization for each transaction, support the good operation of IT systems, and to ensure the reliability of financial statements information. In short, the internal control helps to protect the safety of funds, to provide effective and efficient asset management, financial accounting is more accurate. At present, more and more enterprises began to realize that have the importance of scientific and perfect internal control system. TL Company is no exception. But there are many loopholes in the construction of internal control and the execution. The research object of this article is TL company material management department, the theme of research for material management internal control audit, using literature research and field research, in view of the TL company supplies management aspects of the internal control auditing operation condition,launched a full investigation and study,and then find and summarize the problems arising from the internal control auditing and causes of the problem, and gives corresponding suggestions.This paper through five parts supplies management of coal enterprise internal control, TL coal enterprise as the specific research object. The first part is the Introduction. This part introduces the research background, research significance and research content of this article and the research method, the literature review at home and abroad. The second part introduces the involved in material management,internal control and related material management of internal control theory. The third part of this paper introduces the general situation of TL coal enterprises and the current situation of material management. The fourth part introduces the TL coal enterprise internal control problems and the cause of the problem. The fifth part aiming at the problems with the enterprise and combined with internal control theory to put forward suggestions.