Internal Control System Implementation Research Of HN Group R&D Enterprise

The basis of this paper is based on the "Basic Standards of Enterprise Internal Control" and the"Complete Set of Guidelines" issued by State-owned Assets Supervision and Administration Commission(SASAC)in 2012.As the forerunners of promoting development of enterprises' internal control system,the Standards require central enterprises should combine with internationalization standards and their own characteristics,establish a set of standardized,completed and effective internal control system,and improve progressively by continuous measures.According to the relevant theory of domestic and overseas and under integrated framework,the purpose of this paper is to take the internal control system of HN Group R&D Enterprise as research object,and study the normative research of their system implementation.This paper takes system construction,internal control evaluation and assessment of HN Group R&D Enterprise as examples,expatiates the system development history and content range,analyzes the present situation,emphasis and difficulties of the system management,and search for the forming reason.Through the analysis and research,it is hoped that the internal control and risk management system will be combined better,and strengthen the internal management,guard against the major risks,enhance the value creativity and the effectiveness of the implementation.Provide some guidance and reference for system improvement and sustainable development.In order to enrich the theoretical framework and ensure the systematic and completeness of the research structure,literature research method,case study method,comparative analysis method,qualitative and quantitative research method are used to analyzes the internal control process framework and operating problems.The paper puts forward the improvement strategy of using risk control integration to upgrade the internal control mechanism.This paper systematically analyzes the construction of internal control system,as well as the current problems of internal control evaluation and assessment implementation,which brings remarkable significance to further improve effectiveness of HN Group R&D enterprise internal control construction and system implementation management.At present,in the global competition environment,the state-owned large enterprises will face more competition risk.Enhance the effectiveness of internal control,will help to strengthen the operation management of state-owned assets and its increasing rate of value retention,achieve a smoothly development goals,and provide a strong support of political and social responsibility and sustainable development of enterprises in the future.