Research On Enterprise Internal Control System Under The Reform Of Institution Classification

With the advancement of our country institution classification reform work,institution funded enterprises in separate requirements after the implementation of the internal control construction problems become a topic of concern,such as enterprise scale relatively modest,legacy is more,weak internal control.But after the reform of different categories of public institutions,funded by commonweal 2 units of the enterprise will continue to be preserved,but the existing literature less systematic exposition of the internal control system of such enterprises to build fewer problems,this article carries on the research has certain theoretical and practical value.The article adopts the method of case study,based on the COSO internal control theory,with A company as an example,the "seperating both",under the present situation of institutions funded enterprises internal control system construction and the optimization problem of case studies.The paper points out the existing problems of the internal control system of company A and reconstructs it,and then puts forward some measures to ensure the effective operation of the internal control system.Through the analysis of the operating data of A company and its subsidiaries,found that A company and its shareholders "seperating both" status not only in the problem the company's operation and management,and to the company's internal control system has brought A series of problems,such as enterprise honesty and moral problems,loss of function of the board of directors,the report path chaos,organizational goals is not clear,lack of management and monitoring system and other issues.The countermeasures for the reconstruction of internal control system of company A are put forward.