Research On Evaluation Index Of Internal Control Of WeiHua Water Enterprises

In the process of modern enterprise management,it's very important of establishing internal control evaluation system according to the actual situation of the enterprise.but most of the internal control evaluation index is the so-called "face project",which makes the internal control measures can not be implemented,the listed company's internal control report a lack of reliability.This article through to the case of enterprise internal control evaluation index system is studied,and then to Weihua water companies to improve the internal control evaluation index system is put forward to further detailed specific measures,let China enterprise's internal control evaluation system to improve.This thesis selects Weihua water enterprise as the research object,and analyzes the current situation of the internal control evaluation index of the water enterprise,puts forward relevant Suggestions for the improvement of the internal control indexes,and then further detailed and specific measures are put forward.Firstly,based on the COSO model,the specific key business items of the enterprise and the specific contents of the enterprise business processes are analyzed and studied in the current stage of the enterprise's internal control index system.The main indicators cover five elements of COSO: controlling environmental indicators,controlling activity indicators,information communication and communication indicators,and environmental monitoring indicators.Then,the paper analyzes the internal control evaluation index system of Weihua enterprises,and finally puts forward relevant suggestions for improvement.Through this study,the relevant management implications are obtained.The enterprise should establish the internal control index,should be based on the internal control evaluation index system construction principle,based on the enterprise's own business processes as the premise,establish the internal control evaluation index system in line with the enterprise's own characteristics.The establishment of the internal control evaluation index system is not the same,once and for all,but should be adjusted according to its own stage of development,to maximize the effectiveness of the internal control of enterprises.At the same time,the state should strengthen the investigation and frequency of enterprises,improve the current supporting guidelines,so that it can better meet the needs of enterprises.