| In the modern economic life,the internal control has become an indispensable part of the modern enterprise management.The internal control system in enterprise can regulate the business process procedures,check and balance those incompatible positions,distinguish between rights and responsibilities,improve the accuracy,reliability and timeliness of accounting information.Real,reliable and timely accounting data is helpful for company managers to analyze both development and operating performance of the enterprise in the past,understand the current development situation,and make right strategy decisions for the future.At the same time,the implementation of internal accounting control system helps to protect the company assets,such as currency capital,inventory,and fixed assets security.It brings significant effects to the management of the enterprises,reducing effectively the loss of assets,preventing the corruption,theft,embezzlement and other malignant behavior,and effectively improving the operational efficiency of enterprises.YG Paper Company is one of the Top-15 companies in paper-making industry in China,but it has to use the internal control system to improve enterprise management,guard against operational risks and financial risks and promote the transformation of enterprise development.For a long time,the development of paper industry has been using an extensive development pattern,which is called "high investment,high energy consumption,high pollution and low benefit”.Although it has helped company obtain a shot and rapid development,but made sustainable development ability much further away from enterprise.The contradictions between high energy consumption and low efficiency is more and more obvious.The rapid development of one economic model called "Internet +" has put forward new requirements to the effect and quality of enterprise internal control.Therefore,using internal control system,analyzing internal control condition of YG company,analyzing the problem,giving countermeasures,strengthening the enterprise internal control in all production and management processes,reducing costs,controlling costs,changing the pattern of the development of paper-making enterprise and improving the benefit become a good research topic.In this paper,I choose YG Paper Company as an example,analyzing problems in internal control field.The Chapter 1 is the introduction part,mainly about the research background,the theoretical significance and realistic value,the structure of domestic and foreign research results,article writing ideas,research methods and research innovations;the 2nd chapter expounds the related theory of internal control in detail,accounting for its content,goal,principle,basic measures;Chapter 3 introduces the analysis of YG paper’s case,the basic situation of YG company,its accounting work,its current internal control system,analyzing the existing problems,diagnosing with “diseases” in internal control system for cast about for countermeasures;in chapter 4,according to the control status of YG paper company,find out the dominant and recessive problems in the operation,and analyze the causes of these problems in order to "suit the remedy to the case";in chapter 5,in connection with the problems found and reasons in the previous chapter,put forward the countermeasures and suggestions;the 6th chapter is the summary of study conclusion and outlook in the future... |
