The Status And Improvement Analysis Of Company G's Internal Control Management

Since Chinese economy is developing very fast, many of our companies have seized the opportunity in the premier stage of the development and have finished the first accumulation of capital,and started the second or even the third breakthrough of their business. However, with the market competition becoming more and more severe, the price money skyrocketing and the cost increasing, profits are no longer been determined by the sale of products, but by the internal control of enterprises. Only if companies do their jobs well in internal control can they have enough space for competition.This paper uses the combination of standard analysis and case analysis,and is divided into five parts as follow:The first part is an overall chapter. It mainly introduces the background and the meaning of the analysis. The method this paper adopted is basically the literature research method. It will make an overall summary of the domestic and foreign analysis documents.Before writing the paper, the writer has had some basic knowledge of the research done by the previous experts.The second part is the basic internal control theory. This part mainly talks about its definition, rules and frame. After organizing the internal control theory, this paper lists the five phrases of its evolution.The third part is to use the combination of standard analysis and case analysis. It starts from the five basic elements along with the actual situation of the company G's internal control. Finally this paper gets into the conclusion that G, as a big listed company, designs and implements its internal control activities under the rules and guidance of the internal control theory. These activities play an active rule in helping to create an effective governance model. At the same time, this paper also points out the drawbacks of G's internal control.The fourth part is to provide corresponding advises to optimize internal control organization based on the problems raised in the third part.The fifth part is the summary chapter about the writing process and conclusion of this paper, and to reasonably prospect the development of the internal control. The optimization and strengthening of the internal control theory are an important way to improve the operating management and risking preventing ability of the companies, promote the sustainable development of the companies, and maintain the normal order of the socialist market economy and the public interest of the society. C-sox provides a internal control standard for domestic companies. This paper's analysis is to help enterprises to use the internal control theory to evaluate and optimize the companies' actual usage of it, to design and optimize it based on their actual situations and to combine the internal control theory with their actual practice.