Design Of Key Process Of Inside Control In Pawnshops

In recent years,various problems emerge in the implementation of internal control activities in enterprises.In summary,the problems are mainly embodied in the following aspects: Lack of internal control environment represented by inadequate degree of attention from executives and by not enough internal control professionals;difficult execution of internal control process caused by the high cost of implementation and discrepancy between control target and operation reality;low fusion degree between internal control activities and the enterprise management system;the lack of information system related to internal control and lack of the extension service function of internal control,etc.These questions on the one hand reflect the present implementation situation of internal control in enterprises in our country and the potential demand for the functions of internal control;on the other hand they illustrate a big gap between the practical guiding role of our country's existing system concerning internal control and the internal demand for enterprise operation.Pawn as a special financing method to mortgage or pledge specific articles or property rights,with its characteristics of a small amount,short period,simple method,and flexibility,has played a positive role in promoting economic and social development,such as meeting the financing demand of micro,small and medium enterprises and the emergency need of residents.Along with the rapid and vigorous development of the pawn industry,similar problems mentioned above also appeared in pawn enterprises.Since the pawn industry belongs to a special industry,the internal control systems associated with this industry are relatively few.There is a lack of experience and patterns for reference in terms of perfecting the company's internal control system.With the pawn business back in business for more than a decade,it faces more and more complex market environment and an increasing business risk.In the real business,pawn companies are almost in a position of blind groping.Due to the lack of internal control system in the process of the operation and management,problems gradually revealed.Sometimes valuable experiences and lessons are even gained at the expense of a disastrous economic cost,resulting in serious consequences.Therefore,it has been one of the pressing tasks to design an internal control system inaccordance with the characteristics of pawn business by drawing lessons from modern internal control theory to effectively prevent risks in pawn business.After a thorough study of materials concerning internal control home and abroad,this paper starts from the basic theory of internal control and discusses the principles and steps to establish internal control and the issues to be paid attention to.In combination with the present situation of J pawnshops,this paper lists the problems of its internal control and designs a set of relatively specific,comprehensive and practical internal control system in order to help J pawnshop to perfect the internal control system,improve management,increase economic efficiency,prevent and reduce the operation risk of pawn business.