| Internal control is a system to ensure the realization of enterprise goals,it has received extensive attention from the theoretical and practical circles.Internal controls consist of a range of procedures and policies that are primarily intended to ensure the successful implementation of the enterprise's objectives.Therefore,the establishment of an internal control system has become the most important part of the enterprise.This paper takes Dalian MingCheng Packaging Co.,Ltd as the research object.,using ERM management model and research tools,with the development of the company strategic objectives of business period,design the internal control system for it,in order to effectively prevent the company in the operation of all kinds of risks,to promote the implementation of the company business strategy,so that the strategic objectives of the enterprise can be realized.Specifically,this paper firstly elaborates the background,significance and purpose,contents and methods of the research.And it briefly introduces the related contents of MingCheng Packaging Company,and describes the current situation of the internal control of MingCheng Packaging Company.On this basis,the paper analyzes the existing problems in the internal control of MingCheng Packaging Company.Through the business and management process of Mingcheng Packaging Company,this paper analyzes the internal control of risk points.Combined with the characteristics of packaging industry,introduces the concept of ERM framework,which focuses on the reconstruction of internal control structure.From the aspects of control environment,risk assessment,control activities,information and communication and monitoring five elements to reconstruct the internal control system of Mingcheng Packaging Company.The last part is the measures to guarantee the internal control system of Mingcheng Packaging Company.The reconstruction of the internal control system of MingCheng Packaging Company has certain reference significance to other peer companies.For the standardization and consolidation of packaging industry has positive significance. |
