Research On Internal Control Of Company A From The Perspective Of Valua Chain Management

The development of internal control has gone through many stages,mainly the "system-structure-framework" process evolution.Different stage of control has different objects.However,the focus of internal control is always constraints and incentives,at the same time,its object penetrate all aspects of business management,not only include actors,but also perpetrators of Business activities are included.Standing on the business level can be found,the internal control object includes two: First,value of activities;Second,the value of value-added process.So the specific implementation object of internal control can be understood as the entire value chain management activities.Company A is energy industry,its own industry characteristics determine the complexity and importance of internal control,but A's existing internal control system is more emphasis on financial control and risk control,only treat the internal control measures as a financial fraud prevention Mechanism and the coping mechanism of unique risk.In order to study the case,the author adopted the research method of interview record,questionnaire,field investigation and access to relevant documents.First,elaborate A's current internal control situation,analyzed the value chain model of Company A,and then,according to the five main value activities on the value chain: exploration and mining,technology research and development,raw material procurement,production and processing and product sales,combined with the results of interviews and survey results to analyze the problems of company A's internal control,and finally give the corresponding improvements and recommendations supporting measures.From the practical point,this article based on the value chain management of internal control research has a certain positive effect,and make a certain degree of reference to the enterprise to improve their own internal control system.Second,for the company A,although the current internal control system can help to avoid financial risks,but the lack of value chain management is not conducive to the improvement of its internal control system,company A should strengthen the value chain activities as soon as possible to control the intensity of efforts to improve the internal control management system.Finally,from the view of industry,company A in the energy industry is very representative,therefore,company A's internal control research can make up the lack of internal control in theory and practice of the industry value chain management to some extent.