Research On The Internal Control Defects Of Datong XC New Material Limited By Share Ltd

In recent years,a large number of Listed Companies in China have emerged due to the defects of the internal control of the major financial problems.There are a lot of researches on internal control defects at home and abroad.It is found that there are many defects related to internal control in terms of sales and collection,purchasing and payment,production and inventory.This paper carries out the research on manufacturing enterprises,selected XC Datong new materials Limited by Share Ltd as the research object,carries on the research,so that the manufacturing enterprises internal control defect analysis and improvement of the relevant conclusions to think this awkward word.Should it be a "similarity to the relevant conclusions of the internal control in...?" I do not know whether it is right?].As the pillar industry of our country,manufacturing enterprises play an important role in the development of national economy.A large number of manufacturing enterprises distributed in all walks of life,but many enterprises,especially small and medium enterprises to establish internal control system is not perfect,the implementation of internal control is very considerable[many]flaws and loopholes.If it can not be well identified and corrected and improved,it will cause huge losses to the economic interests of enterprises.After finding out the defects of the internal control,the enterprise's articles of association are standardized to further strengthen the internal control processes and systems.In the sales and collection,procurement and payment,production and inventory and other aspects of the specific process of rational planning,in order to achieve the overall development of enterprises.This paper is divided into four parts,the first part is the introduction,mainly introduces the significance of internal control deficiencies as well as international and domestic aspects of internal control deficiencies on the selection of manufacturing enterprises;the second part is about the definition of internal control deficiencies and theory;the third part is mainly through the methods of field observation,the financial statements of found in the overall structure of the system construction,the lack of internal control and the sales and receivables,procurement and payment,production and inventory cycle in three;fourth part,mainly on the above defects,the risk,the implementation of the corresponding control,improvement and avoid the defects of internal control;the fifth part is the conclusion.This paper summarizes and sums up the relevant conclusions.