Research On The Survey Of Internal Control In FS Feed Company

In recent years,the survival and development of small and medium-sized enterprises has been the focus of attention of our society.The reason is that small and medium-sized enterprises in China are of small scale,but the number is very large,It has made great contribution to solve the employment and create economic benefits.While our country's small and medium-sized enterprises are developing,some drawbacks are gradually expose.It is a common problem for small and medium-sized enterprises to have short operating cycle and difficult expansion.The weakness of internal control and the lack of internal control of managers are one of the most important reasons for this problem.FS feed company is a private small and medium-sized enterprise engaged in feed production.In recent years,with the development of the company,the scale of the company is growing,and the industry chain is gradually extending to the downstream,the company's internal control system is no longer adapt to the development requirements of the company.The author takes the FS company as the research object,has consulted the massive literature,has grasped the sufficient theory foundation to carry on the investigation to the present situation of the internal control by the way of on-the-spot investigation.In order to truly grasp the FS company's internal control situation,the author carried out a questionnaire survey among employees.The results of the questionnaire combined with other information collected by the author can clearly reflect the problems of FS in all aspects of internal control.I found the FS company there are some problems in the internal factors,such as the internal environment lack of reasonable organization structure,compensation system can make the majority of staff satisfaction,the construction of moral culture is unable to carry out risk assessment;The main problem of risk assessment is the poor ability of risk identification and analysis,and employees do not attach importance to risk response;The internal activities are mainly focused on three aspects:authorization approval control,incompatible job separation control and budget control;In the aspect of information and communication,the information transmission system of FS company is relatively backward and not unified,the communication between different departments is not smooth,and the communication between the upper and lower parts of the Department is one-way;In the aspect of internal supervision we found that internal audit is not strict.The lack of supervision and evaluation system of scientific and reasonable.Although these problems do not have a significant impact on the company,but it is difficult to ensure that the future will not cause losses to the enterprise.In the process of communicating with the company staff,I found that the high authority of the FS company leads to the serious centralization of the company,managers lead the internal control of the whole enterprise,from the formulation of the system to strictly enforce are determined by the leader,the general staff participation is low and not willing to take the initiative to respond to the leader,this will make it difficult for leaders to find blind areas of management,enterprise development is doomed to be a problem.In order to change this situation,it is suggested that leaders should appropriately delegate their power and truly go into the staff,fully mobilize the enthusiasm of employees to participate in the construction of internal control,and Selecting professional personnel and using scientific and reasonable means to assist enterprises in internal control construction..