Research On Internal Control Optimization Of SH Enterprise

In 1996,china's ministry of finance formulated and issued the Standardization of basic work of accounting for the first time.It put forward several requirements concerning internal control.In 2006,approved by the state council,the ministry of finance,the SASAC,the commission,the audit commission,the CBRC,the CIRC formed the enterprise internal control standards committee.Later in 2010,the ministry of finance,the commission,the audit commission,the CBRC,the CIRC jointly launched eighteen guidelines for the application of enterprise internal control.From then on,the construction of internal control in our country has begun to take shape.Modern enterprise in the management process is paying more and more attention to the internal control construction.At present,with the help of rich and successful experience of foreign enterprises,most domestic enterprises can successfully make full use of documents and institution issued by relevant departments,combine it with their own practical situation,and effectively build an internal control system,which is suitable to domestic policies,on the purpose of avoiding business risks and financial fraud.China's enterprises should not only attach importance to the system construction of internal control,but also put emphasis on the internal control of the optimization of practical projects.The paper is written under this whole context,taking SH enterprise internal control as case,with the aim of analyzing the problems in the internal control of the system and process,and putting forward corresponding optimization solutions.The article can be divided into five parts.The first part is a description of theories of internal control and internal control business cycles.The second part concentrates on analyzing the status quo of the SH enterprise internal control,including the nature of industry,business scope,main business circulation,such as information.This part mainly serves to point out the problems existing in the enterprise system and the process,focusing on the problem analysis of two business cycles,namely procurement and payment,sales and gathering.In the third part,on the basis of related theories,the optimization plans for the problems in the internal control system and the process level are proposed.In the fourth part,the proposal for the implementation of the optimization plan will be elaborated.The fifth part concludes the research,including the effects of the scheme and the revelation of the internal control optimization of our country.Main contribution of this paper is to inventively take the operation process of system level and business process level as the research object,through the study of the theories of SH enterprises combining with the actual comprehensive research and analysis,meanwhile taking enterprise's production and operation condition into account.On the basis of the specific problems,the author put forward corresponding optimization scheme,which can play an active role for the SH enterprise internal control construction.