The Research Of HP High-tech Enterprise's Internal Control

In recent years,there have been a large number of fraudulent events of Listed Companies in China every year.With the exposure of accounting fraud cases fictitious performance,such as the fictional performance of ZiXin Pharmaceutical Industry,Nine Top group's backdoor listing,ShengJing ShanHe's IPO fraud,virtual increase in income of SINOVEL.It reveals that the current internal control system of Chinese enterprises is not perfect and the internal control activities can not be effectively implemented.In today's era,science and technology are developing rapidly.The development and expansion of high and new technology enterprises has gradually become the key point to examine the comprehensive strength of a country.Our country wants to enter the list of the talent country and the world innovation country,and vigorously promote the development and expansion of the high and new technology industry must be put in the key position.This article mainly uses the literature research method,the case study method and so on,firstly introduces the research background,the significance,the content and the research innovation points.Secondly,the related concepts,characteristics and key points of internal control of high and new technology enterprises are described,and lays the foundation for the case study of the fourth and fifth chapters.Then analyze the status of HP company's internal control,and the problems in its internal control are enumerated.Finally,the solution is put forward to the problem.The main contributions of the research results in this paper are the following two points:(1)Taking the high-tech enterprise HP as the research object,the analysis found that HP company still has defects in the internal control,which is as follows:the human resources policy is not perfect;the internal audit department tends to be formalized,and can not play a substantial role;accounts receivable management system needs to be improved;the financial budget management mechanism is not sound enough;(2)In order to make HP's internal control system more perfect,four suggestions are put forward: optimizing human resources policy,giving full play to the function of internal audit,strengthening account receivable management and improving budget management system.