Research On The Problems And Countermeasures Of The Control Activities In The Internal Control Of The Trading Enterprises

After decades of development,internal control has gradually formed a set of relatively complete system.Internal control runs throughout the whole process of business operations involving all sectors.The bigger of the enterprises and the more complex of the business,he more important the internal control is.In the enterprise production and management activities,the internal control is conducive to enterprise self-regulation and self-control,which is the internal mechanism that make enterprise to achieve the overall balance,and is in the important position of the enterprise management.More and more enterprises attach importance to the internal control system,and gradually establish its own internal control system,and promote the management level of enterprises to continuously improve.The scope of internal control has been gradually extended from the traditional accounting control to management control,operation control and risk control.Internal control not only can optimize the management of enterprises and enhance the competitiveness of enterprises,but also can protect the capital security,and maintain the stability of the capital market.But from the overall perspective,China's internal control construction is still in its infancy,and many companies have not yet established a perfect internal control mechanism.The effect of internal control is also difficult to play.The world financial crisis in 2008 made many trade enterprises of our country having suffered a great loss,which means that the enterprises need to further improve the internal control and risk management.Intuitively;some enterprises have established internal control and risk management,but some policies and procedures are not in close connection with enterprise actual,and no effectively do in the implementation of the internal control.From the analysis of implementation effect,although the norms and guidelines further pointed out the direction for the construction of enterprise's internal control framework,but due to the influence of individual enterprise difference factors,the enterprises still exist various problems in the implementation of internal control activities.Among them,one problem is more prominent that the internal control activities and enterprise management system is not high degree of fusion,which reflects that there is a big gap between the present practical guidance of internal control system for enterprises in our country and the internal demand of the business operations.At the same time,along with the in-depth development of economic globalization and trade liberalization,competition increased in the international trade market both for products and services.Trade enterprises mainly produce value through the price difference of products,which is facing the heavy pressure of competition and challenges.Trading enterprises have their own unique operating characteristics,which should be applied to the management of trade enterprises.Due to the impact of the financial crisis and the domestic economic policy,operating status of many trading companies is in a very dangerous state.Many enterprises lack the awareness of risk prevention,and cannot effectively implement internal control activities and give full play to the role of internal control.Trade enterprises should view of the importance of working capital,and combine the features and the optimization of the internal control environment,to design the internal control activities and processes which meet the trade business activities characteristics and also reflect further grinding together between the rigid system constraints and corporate practice.