The Design Of Internal Control In Vocational Training Programs Of F Education Company

In recent years,the rapid development of the global economy has not only brought about social prosperity,but also generally improved quality of life.After the establishment,how to manage the enterprise has become the core problem of enterprise development and national economy.The long-term development of an enterprise cannot be separated from a sound governance structure.A scientific and sound governance structure can not only rapidly improve the operational efficiency and enterprises' benefit,but also effectively ensure the realization of strategic objectives.The governance structure forms and determines the company's internal control,and reasonable and effective internal control provides a strong guarantee for the company to achieve its business strategic objectives.To cope with the fierce competition in the rapidly changing market and help enterprises to strengthen management,internal control system in Chinese companies was established in the following measures: on May 22,2008,the national ministry of finance,securities regulatory commission,the national audit office,the China banking regulatory commission and the China insurance regulatory commission jointly issued "The Company Internal Control Basic Norms"(Finance and Accounting [2008] No.7).On April 15,2010,the above departments issued “The Supporting Guidance for Enterprise Internal Control(Finance and Accounting [2010] No.11)”.The promulgation of the basic norms and supporting guidelines indicates that China has basically established a standard system for internal control of Chinese enterprises,which not only adapts to the actual situation of Chinese enterprises but also integrates advanced international experience.On the basis of the basic norms and a complete set of guidelines,from December2012 to February 2017,the Treasury and other related departments have made detailed requirements and suggestions on the administrative institutions,petroleum and petrochemical industry,finance and government procurement activities,and constantly perfected internal control standard system more suitable for China's national conditions.China has firstly improved the Internal Control standards for enterprises of important size or nature,and then implemented the "Internal Control standards for small enterprises" on January 1,2018,providing guidance for a large number of small enterprises in China to strengthen internal control and promote good operation of enterprises.As a pillar of the national economy,which accounts for more than 85% of the total number of enterprises in China,40% of the total GDP created and 60% of the total employment population,small enterprises have grown into pacesetter of entrepreneurship and innovation,and are playing an active role in sustaining and stabilizing economic growth.The importance of small business is self-evident.Nowadays,being subject to enterprise scale andthe development idea,small businesses perform badly on internal control and management,even have no internal control,which seriously affected the economic benefits and restricted the further development of small businesses.Therefore,in order to survive in the continuous fierce competition and achieve better development,small enterprises need to analyze risks according to their own actual conditions under the guidance of “The Internal Control Standard of Small Enterprises”,build their own internal control,and improve the operation and management efficiency.The case study of an actual small enterprise and designing its appropriate internal control are valuable to improving the usability of the internal control norms of small enterprises and the related internal control practice and theoretical research.This paper applies the general idea of putting forward problems,analyzing the current situation and solving problems,and combines the theoretical knowledge of internal control with the actual situation of vocational skills training program of F education institution.First of all,this paper introduces the research background and significance,summarizes the relevant literature and literature review,nails down the research ideas,methods and framework of the whole article.Secondly,this paper expounds the theory of internal control and the internal control of small enterprises under the subdivision,and further expounds the theoretical basis of internal control and its connection,laying a good theoretical basis for the following text.Thirdly,in the part of the case,the vocational skills training programs of F education institution is selected as the representative to understand the survival background of the vocational skills training programs by analyzing the current situation and business content of the enterprise,and then the risk faced by the vocational skills training programs is analyzed to provide the basis for the subsequent specific internal control design.From the second,through the analysis of the above status,the necessity and feasibility of building the internal control of vocational skills training programs are clarified,and it is urgent to design relevant internal control.Finally,based on the analysis of the status of vocational skills training programs of the F educational institution mentioned above,specific internal controls are designed for vocational skills training programs from the organizational structure,personnel allocation to the planning,implementation and finalization stages of the programs in combination with the actual situation of the enterprises.In addition,a series of supporting measures are brought forward to ensure the effective operation of the internal control.This paper takes the vocational skills training programs of F education institution as the specific case object,designs specific internal control for the case enterprise based on its actual situation through detailed elaboration,detailed analysis and content design,and supplies supporting measures.At the same time,the method of literature review and fully review the relevant literature are useful to combine theory and practice.The author hopes to improve anddevelop relevant theories,and at the same time,provide some reference for the internal control construction of small enterprises through designing the internal control of vocational skills training programs of F education institution,so as to promote the better and more stable development of small enterprises.