The Research On Internal Control Of XF Company

With the development of economy,the development of small and medium-sized enterprises is getting more and more attention.Along with the development of small and medium-sized enterprises,the problems of their internal control such as weak management and imperfect system are gradually emerging.It is urgent to establish a good internal control system for small and medium-sized enterprises to develop better.This paper takes XF company,a small and medium-sized enterprise,as the research object and analyzes the construction of its internal control.First of all,this paper introduces relevant theories of internal control at home and abroad,and analyzes the research status of internal control theory.Secondly,starting from the five elements of internal control and the five principles of constructing internal control system,XF company is analyzed and studied.Then it introduces the general situation,organization structure,current situation and existing problems of XF company.Based on this,the control flow of key business and the essential elements needed to improve the internal control of XF company was proposed.Finally,summarize the whole article,from the practical perspective,the construction of internal control system suited to the characteristics of the enterprise itself,and find hidden problems in continuous operation,constantly improve the system,can make the enterprise internal control effective and long run.