Research On The Improvement Of JX Company's Internal Control

In recent years,enterprises are facing numerous challenges withing the development of world economic globalization.The competition is increasing,and the risks of enterprises faced are also complex.There are many problems in enterprise internal control,which leads to the failure of enterprise management.Therefore,more and more people begin to pay attention to the internal control,and its ideas and methods are used in many aspects.The establishment and improvement of the internal control system has become the social focus.Internal control exists in all aspects of business management activities,and it is of great significance to regulate the operation and management of a business.JX company listed on the Shanghai Stock Exchange on 2004,as a subsidiary of state-owned enterprises,the JX company has some problems and defects of the state-owned enterprise group.After years of rapid development,JX company's current internal control system construction is lagging behind,which to a certain extent affected the further development of the company.In this paper,through a detailed analysis of the current status of internal control,and put some suggestions to the problems of JX company according to the related theory of internal control and the advanced experience,so that the JX company's internal control system is more effective and perfect,and to promote the improvement of management level.The paper is divided into five parts.The first part analyzes the significance and necessity of this thesis,and introduces the current research situation both at home and abroad.The second part introduces the theory of internal control,including the research of internal control concept and the development of internal control theory.At the same time,the elements of internal control are described in order to analysis from these aspects.The third part introduces the JX company's current internal control situation from the internal control of the five elements,and then analyzes the company's internal control defects.According to the problems found in the previous paper,thefourth part puts forward the solution to improve the JX company's internal control system through consult material,discussion and analysis.In the last part,the content of this paper is summarized,and the deficiencies in the research process are defined,and the future research direction is also discussed.The paper mainly uses the induction and deduction,empirical analysis,normative analysis and qualitative analysis and other research methods.The innovation of this paper is based on the framework of COSO internal control theory,the internal control system of JX company is studied in detail,and combined with the characteristics of the enterprise itself and the current environment,the improvement measures are put forward to the internal control system,so that the internal control is more efficient and perfect.In short,facing the complicated competitive environment,enterprises need to improve their management methods,and continue to analyze the problems of their own,so as to find the problem,solve the problem,enhance the competitive power,and to make the internal control system to play its own role effectively,to promote the development of enterprises.