A Case Study On The Internal Control Of SKM Tourism Companies' Financing Business

With the rapid development of China,the economy,as an important driving force for China's development,is becoming more and more active in the rapid development of China's capital market,but the direct financing and indirect financing market of our country is far less perfect than that of the developed countries such as the United States.In recent years,the capital market financing activities in China are mainly concentrated on the central enterprises,state-owned enterprises,various types of local government financing platforms and institutions.The financing behavior of the capital market has become an important means in the development of China's enterprises.However,because of the late start of the financing market in China,there are many problems in the financing business due to the lack of internal control in the enterprise financing,which will bring economic and credit losses to the enterprise,and then affect the long-term development of the enterprise.On the basis of the internal control theory and financing theory,this paper combines the internal control of SKM tourism company on financing business,summarizes the existing problems in its internal control,and finds out the causes of the problems,and then puts forward some suggestions for improvement.It is hoped that this paper can not only solve the problem of the lack of internal control of the financing business of SKM tourism company,but also can guide the internal control of the financing business of the company similar to the SKM tourism company.The article is divided into four chapters,the first chapter is the introduction,introducing the research background,research purpose,research significance,research content and research methods:the second chapter is a case description,the first half of which introduces the basic situation and financing situation of SKM tourism company,including the financing scale and financing process,the second half of the case text,divided into three stories;The third chapter is a case analysis.The first part introduces the theoretical basis of this article:the related theory of financing and the main contents of internal control.The middle part is the case analysis to find out the problems in the case of SKM tourism company,including the excessive concentration of the chairman's rights,the company's neglect of financing risk,the lack of financing by the provisions and the company.Internal control is popular in form,The second half is the cause of the problem,including the defccts of the corporate governance strucure,the weak sense of corporate risk,the imperfection of the monetary fund protectio system and the lack of effcctive intcrnal supervision.The fourth chapter is the countermeasures and suggestions.In view of the problems existing in the SKM tourism company in the third part,the countermeasures are put forward from four aspects:improving the governance structure.We should strengthen risk control,strengthen measures to protect financing funds and strengthen supervision over responsibilities of financing control.The structure of good governance can start from two aspects:setting up indcpendcent directors and reforming the board of supervisors.To strengthen risk control.we should pay attention to raising risk awareness of financing business,perfecting the organizatioin structure of financing business,perfecting the purpose of financing and business process and improving the overall quality of employees;strengthening the protection of financing funds from two aspects:standardizing the bank deposit The control process and the enhanced channel are controlled.