Research On Internal Control Of Z Company

This paper is mainly research the problems of internal control of Z company,based on the research on the internal control theory,by using the method of literature research,on-the-spot investigation,found along the problem,analyze problems,research ideas to solve the problem,the Z company’s actual situation in-depth analysis.In the study found that Z company’s poor financial situation and the company’s internal control deficiencies have a great relationship.I use the convenience to practice in the company’s internal control of the company and the operation are analyzed,through on-the-spot investigation and data collected,published by China’s five ministries of the basic norms of internal control based on internal control of Z company to conduct a comprehensive analysis,found that Z company internal control environment,control of weak foundation the risk is not comprehensive,the purchase and sale of the business is not standardized,the internal control of information transmission and communication as well as internal oversight is not in place of the problem.According to the analysis of Z company’s internal control defects were found,the main reason is lack of thinking and understanding,that the risk control is the control of safety accidents and the internal control is the implementation of the system and process;the second is management settings and staff organizational structure is not scientific and lack of control means.According to the analysis and the reasons of defects of the internal control of Z company,with professional knowledge,risk management as the general principle,internal control for specific rules,put forward improvement scheme;the first is to establish full awareness of risk management from the correct management awareness and mobilization of the internal full participation in risk management knowledge the lecture,followed by the setting of clear responsibilities from the organization and the employees’ professional skills training to optimize the internal environment,again from the development of risk control measures of sales,procurement and production of the company to improve the comprehensive risk assessment mechanism,and finally improve the information communication mechanism and improve the internal supervision and evaluation mechanism.To sum up,through from the aspects of mechanism,functions,mechanism,to perfect the internal control system of Z company,reduce the business and financial risks,so as toimprove the Z company’s financial performance and to improve the operating conditions of the purpose of domestic trouble and foreign invasion.