Research On Internal Control Of Jicheng Furniture Company

With the global integration,the rapid development of national economy,the continuous development of e-commerce,the continuous transformation and upgrading of people's living standards and consumption concepts,and the complex and changeable market situation,the furniture industry has brought opportunities and challenges.Jicheng furniture co.,ltd is a comprehensive shopping mall integrating furniture and building materials,interior decoration design and children's entertainment,with furniture and home decoration as its core business and internet big data,financial services,smart logistics and new consumption as its strategic support.With the rapid expansion of Jicheng furniture company,the number of storefronts increased,in order to meet the market changes and integration of a variety of formats common development,internal management is complex,to the enterprise internal control implementation and supervision increased difficulty,although the enterprise issued a series of internal control related documents,but the level of internal control management is still in the primary stage,there are many problems in management.This paper takes Jicheng furniture company as the research object,deeply studies the status quo of enterprise internal control management,finds out the problems of internal control management,deeply analyzes the causes behind it,and puts forward scientific and reasonable solutions.Combining with the theoretical basis of internal control,this paper reviews the related literatures on the research of internal control system in recent ten years.taking Jicheng furniture company as the research object,combining with the business characteristics and management requirements of the enterprise,this paper makes an in-depth study of the current situation of internal control management of Jicheng furniture,and finds that there are several problems in internal control of the enterprise: employees lack internal control philosophy,internal control system can not be comprehensively implemented,and internal control culture of the enterprise is less publicized.The organizational structure of internal control is not perfect,internal control departments are not set up in the organizational structure of enterprises,and internal control does not form a closed management system.The transmission and communication of internal and external information in enterprises are not smooth,and timely and effective communication among departments and access to dynamic information of external markets are not possible.The internal control execution of employees is weak,the management fails to perform its duties of supervising the internal control execution of subordinates,the salesmen have made false sales,the management of property and materials in the office is chaotic,and enterprises have not set up incentive and punishment mechanisms to constrain the internal control execution of employees.Aiming at the problems existing in Jicheng furniture company,the reasons behind it are analyzed in depth as follows: enterprises have not formed a good internal control culture,human resources have not implemented the internal control culture properly,and management has not actively implemented the internal control system,which leads to employees' lack of internal control philosophy.The internal control positions are not independent,and enterprises fail to fully perform their responsibilities of internal control positions,which leads to defects in the organizational structure of internal control,inability to effectively supervise the implementation of internal control system and inability to establish a complete internal control system.Enterprise information transmission and communication mechanism is not perfect,external information communication channels are missing,and anti-fraud mechanism is not built,which leads to the unsmooth exchange of internal and external information in enterprises.The internal control supervision and evaluation mechanism is weak,and the implementation of the internal control system lacks the constraints of rewards and punishment mechanism,which can not effectively supervise and evaluate the implementation of employees' internal control,resulting in the weak implementation of employees' internal control.Aiming at the problems existing in the internal control of Jicheng furniture,this paper analyzes the causes of the defects in the internal control of enterprises,and puts forward some suggestions for improvement as follows: strengthening the construction of the internal control culture of enterprises,creating a good enterprise culture,strengthening the attention of management to the internal control,and improving the quality of enterprise personnel;Optimize the organizational structure of enterprise internal control,strengthen the independence of supervision functions,set up independent internal control positions;Improve the enterprise internal control information exchange system,improve the internal and external communication channels,establish anti fraud mechanism;Improve the internal control supervision and evaluation mechanism,the establishment of internal control reward and punishment mechanism.Perfect internal control system is an important guarantee to ensure the safety of enterprise funds,accounting information is true and reliable,enterprise compliance and legal management,to achieve the sustainable and stable development of enterprises.It is expected that the conclusions of this study can play a reference role for the future development of enterprises.