Study On Internal Control Of Working Capital In Y Logistics Company

In recent years,the internal scandals of all walks of life continue to erupt,corruption is becoming increasingly serious.In this social context,the internal control problem has been the enterprise owners,managers and government departments attach great importance.And financial activities is the central link of internal control,but also the cornerstone of corporate business activities.Because of its strong liquidity,involving a wide range,easy to be occupied and corruption,so its runaway and out of control caused by bankruptcy,collapse case in everywhere.Therefore,the establishment of a set of financial activities as the core of the internal control system to improve the level of management and operational efficiency,as the goal of modern entrepreneurs pursuing.Based on the above background and the need of work,this paper chooses Y logistics company as a research sample.The financial activities are divided into three parts: investment activities,financing activities and operating activities in the Guidelines for the Application of Enterprise Internal Control No.6,This paper focuses on the working capital of Y logistics company's financial activities to research,finding a internal control construction method.From the Y logistics company's daily working capital,through the two lines of expense and income to find out the real problems behind the appearance;and according to the "internal control application guidelines" 18 specific Guidance,to optimize process and to construct internal system of the Y logistics company;then to practice,and finally through the internal control evaluation report,financial data analysis,interviews and other ways to find out that the use of funds efficiency,the company's overall profitability and cost control have been greatly improved.