| Internal control is an important process to ensure the legitimacy and compliance of enterprise operation and management,asset security,financial report and related information are true and complete,improve operation efficiency and effect,and promote enterprise to realize development strategy.Internal control target be realized when the internal control is reasonable and effective.The Internal Control environment,as the basic element in the five elements of Internal Control,determines whether the Internal Control system can operate in the best state.XY company as a medical device manufacturers operating in the following two major features: On the one hand,the company’s products for medical system terminals,related to national health and the normal functioning of the medical system.On the other hand,the particularity of medical products determines the importance of its quality,not only the international market has a very strict regulatory and certification system,such as the FDA,GE,CMDA and so on,but also XY company regards quality as the highest priority,strictly enforces the highest standard of quality management system.In such a background,if the Internal Control environment has defects or deficiencies,will inevitably affect product quality and the company’s development,also will have a far-reaching impact on society.This paper uses the literature research method and the case analysis method,through the public channel,the executive interview and the questionnaire survey and so on gather the XY company’s information,according to "The Internal Control Basic Standard","The Enterprise Internal Control Application Guideline" regarding the internal control environment five aspects content description and the application guideline,this paper analyzes the situation of internal control environment of XY company,finds out the problems existing in various environmental factors,and puts forward corresponding improvement measures.The purpose of this paper is to optimize the internal control environment of XY company,provide the basic guarantee for the effective operation of the internal control system,and promote the healthy and vigorous development of the company.At the same time,it provides reference for the construction and optimization of the internal control environment of other family enterprises,and contributes to the strategy of the Chinese family enterprises in regulating,scientific management and efficient operation,contributing to the strategic power of "Made in China 2025". |
PDF Full Text Request