Case Study Of Automobile Finance Leasing Company Based On Internal Control

Since 2008,China has enacted the "basic norms of internal control of enterprises",China's internal control system has been continuous and deeply standardized.After the Ministry of Finance issued the "Internal Control-Integration Framework"(2013)in 2014,the major companies pay close attention to Internal control,at the same time it has been accepted and implemented by many enterprises.Because the internal control runs through the whole process of enterprise operation and management,besides the internal control also plays an important role in the completion of the strategic objectives of enterprises and steady development.With the financial industry continuous spread to the traditional manufacturing and nowadays the car finance leasing by the special feature of ‘Financing and Economizing' have been recognized and loved by young consumers.In this respect,on the one hand,the China's Car Finance Leasing has bright prospect and huge development space.On the other hand,we find that the poor ability of operating practice and the lack of theoretical research skills,which make the Car Finance Leasing Company not only restrict the crucial development speed but also have many kinds of hidden risk problems.There is no doubt,the ultimate reason behind the both lack of internal control and the ability to defend risks.Therefore,the automobile finance leasing industry in order to be healthy,fast and sustainable development in a today's highly competitive market,the enterprise must strengthen its own ability to resist risks and strengthen the construction of internal control.The purpose of the study was to improve the internal control of car finance leasing companies,through theoretical analysis and one of the representative car rental companies ‘A Company' as a practical case to study.At the same time with Field Investigation Methods in order to analyze the present situation of application of internal control and Internal Control System in ‘A Leasing Enterprises'.Then the countermeasures and suggestions are put forward to improve the internal control system of ‘A Leasing Enterprises' according to the problems and causes in the process of construction and implementation of its internal control.And finally the internal control of ‘A Leasing Enterprises' would be constantly optimized and reduce operational risk,meanwhile it can bring some illumination to all kinds of companies in Car Leasing Industry so as to improve the level of internal control and strengthen risk prevention.At the end it can also make a small contribution and commitment to China's automobile finance leasing companies in the Study of theoretical system.