Case Study About The Internal Control Of Private CJ Electric Enterprise

Enterprise internal control system has played an irreplaceable role among the whole system of enterprise,no matter when.Besides,with in the economic developing environment,the competition between various kinds of enterprises is not only stay in simple of commodity,an enterprise whether has perfect of system also became increasingly important,and improving internal control of effectiveness also became increasingly important.On the basis of the internal control at home and abroad,take CJ electrical enterprise,one medium-sized private enterprise,as an example in this paper.Through investigation and combining with the current situation of internal control,and at the same time,from the internal control elements and specific links to specific analysis of the internal control.By these methods,the author attempted to put forward effective suggestions and measures to help small and medium private enterprises building a perfect internal control system.This thesis use case study method.the first part of the introduction,the thesis proposes the research and significance,and briefly introduces the present status of internal control.And then introduces the development process of internal control system,including the development of the internal control process,views on internal control objectives at home and abroad and the internal control framework of the five elements in details.Subsequently,based on the CJ electrical enterprise's internal controls as the object of study,combined with the internal and external environment in which CJ electrical,followed by analysis of the costs and money management(purchasing,sales,receivables,and other links),budgetary control and risk control(operational risks,financial risks)the status of internal control.Then,by analyzing CJ electrical problems arising in the internal control,and elaborate the cause of the problems from the five aspects of the internal control,which are the control environment,risk assessment,control activities,supervision and control,and information communication.Finally,based on CJ electrical internal controls' actual problems,puts forward the following suggestion: optimizing the enterprise inner internal environment,establishing the dynamic risk assessment system,founding a full range of cost control system,strengthening enterprise asset management processes,building an information communication platform,enhancing the independence of the internal audit advice.Through the implementation of these recommendations,wants to ensure that the integrity and security of assets,improve capital utilization,reduce operating costs,thus ensuring maximizing shareholder value.