Research On Internal Control Optimization Of DJ Metal Products Company

The nineteen report points out that China's economy is at the stage of transformation and development at the present stage,transforming high quality development from the previous high growth rate,and building a modern economic system for the transition of national strategic development.Ensuring the economic benefits of enterprises and maintaining stable and healthy development of the market is the prerequisite for building a modern economic system.Therefore,strengthening the internal control management of enterprises will achieve this goal well.The modern enterprise management pays more attention to the construction of internal control,and more and more managers pay attention to the internal control.As an important means of modern enterprise management,it can guarantee the enterprise to carry out the production and operation activities smoothly.After a series of financial scandals at home and abroad,the internal control of the enterprise has been paid attention gradually.The United States government has introduced the internal control theory framework of COSO,clearly stipulates the responsibility of the enterprise managers in the construction of internal control,and standardize the behavior of the enterprise managers from the legal point of view.In June 2008,China also promulgated the basic regulations on internal control of enterprises and related supporting guidance documents.The purpose is to speed up the construction of the internal control system of enterprises in our country,reduce the gap with the internal control theory of foreign countries,make the internal control get the attention of the enterprise managers and the government personnel,and also promote the internal control.The process of the development of internal control in China.This paper studies the internal control of enterprise through the form of case analysis.The article first introduces the background,significance and internal control of internal control of enterprise internal control,and then summarizes the related theories of internal control of enterprises,including the meaning,elements,objectives,methods and application frames of internal control of enterprises.After the analysis and analysis of the internal control of DJ metal products company,the causes of the internal control are explored,and the countermeasures to improve the internal control are put forward in the light of the internal control problems of DJ company.Finally,the summary and prospect are made.Among the research achievements of internal control theory,there are many researches on the theory of internal control of enterprises,but there are not many studies on the case of internal control management of enterprises.This paper has a certain theoretical and practical significance to the internal control research of DJ metal products company.Through the case analysis,it effectively promotes the internal control of DJ company,enriches the internal control theory of the enterprise,and can provide some reference for other enterprises which carry out the internal control standards deeply.