Study On Internal Control Of Qinhuangdao Tianye Communications Company

Internal control is the key part of enterprise management,plays an important role in the enterprise management,reasonable design,effective operation of internal control can not only improve the quality of accounting information,but also can enhance the level of enterprise management,improve enterprise risk management ability.The main purpose of this paper is Qinhuangdao Tianye Communications Limited company internal control status of research and analysis of the existing problems in the internal control,on the basis of the internal control system of Tianye communications company,and then puts forward some measures to ensure the effective implementation of the internal control system.In this paper,we use the method of normative research and case study.First of all,on the basis of analyzing the domestic and foreign research status of internal control,this paper expounds the related theory of internal control,and discusses the development process of internal control theory at home and abroad.Secondly,on the basis of introduction of Qinhuangdao Tianye Communications Limited company from the overall level on the application of fuzzy comprehensive evaluation method to evaluate the internal control of the company,the evaluation result level for general;according to the evaluation results of Tianye communications company in the internal control problems,so as to lay the foundation for the following research.Again,the internal control system of Qinhuangdao Tianye Communications Co.Ltd.was improved,including improving the internal control design goal,Dean and program design,and separately from the five aspects of the system to improve the internal environment,risk assessment,control activities,information and communication and internal supervision.Finally,in view of the internal control design scheme to improve the company Tianye communications to build a good internal control environment,strengthen risk assessment mechanism,construction of the security of the company centralized financial management mode,strengthen the construction of informatization,the importance of human resources construction in five aspects of internal control implementation.