Research On Internal Control Of AC Dairy Co.,LTD

Now under the complicated and grim economic environment,every enterprise has internal control problems,risk control awareness is weak,the imperfect corporate governance structure and risk control system is not perfect,the enterprise internal control and supervision mechanism is not perfect and so on a series of internal control system.It is not difficult to imagine,if Chinese enterprises want to become bigger and stronger,and even do international leading enterprises,an antidote against the disease to identify their causes,and strengthen enterprise internal control construction is very important and necessary.In other words,to establish a perfect and feasible internal control system has become a pressing matter of the moment of China’s enterprises,strengthen enterprise internal control system is an important method to promote the establishment of a more modern enterprise system of Chinese enterprises.In the constantly changing competitive environment,enterprises in order to improve the management of its market share,flexible response to market competition and change,stable and long-term,we must first focus on the present,starting from their own,establish a set of feasible internal control system and management system.In this paper,the development process of internal control,internal control of the five elements of the significance of the development of enterprises as a breakthrough point,put forward the research direction of this paper.The internal control is proposed in this paper is the set of all production and business activities of the staff,and is not simply a variety of rules and regulations of enterprises,through employee feedback to find the enterprises in the specific operation in the lack of internal control is more convincing.Therefore,this paper adopted the questionnaire survey method,to investigate the classification of corresponding design problems of internal control in AC company,the object of the visit is mainly the staff,employees are more likely to find problems and deficiencies in Inner Control in the actual operation.Based on the statistical results of the questionnaire,the paper analyzes the problems encountered in the operation of AC company’s internal control system.Then according to the conclusion,the internal control system of AC company as a case,straighten out the idea,clear objectives,analysis,from the features of enterprise strategic positioning,risk points and control points of view,combined with the actual further discusses the construction and implementation of internal control in the implementation process,and constantly improve and correct,the establishment of security the internal control system of AC company,the smooth implementation of the measures.On the one hand can help AC company to improve its management ability,to maximize the interests of the enterprise,and realize its social value;on the other hand,this paper also hopes to AC company as a model,to explore an effective internal control system,for other companies to improve their management level,play the role of demonstration.