Research On Evaluation And Improvement Of Internal Control Of T Company

At present,China has entered the economic development of the fast lane,economic achievements in the world attention.These achievements can not be separated from the main body of the market economy-the contribution of enterprises,and the sustained and healthy development of enterprises can not be separated from a good system guarantee.China's five ministries and commissions jointly issued a clear request for large and medium-sized enterprises to establish an internal control system,we can see the internal control of enterprises more and more attention by the community.In this paper,the study of the object T company is a new three board listed Small and medium-sized technology business,the new three board market needs corporate governance structure is reasonable,which in fact on the internal control of the enterprise made a request.Small and medium enterprises want to meet the requirements of the new three board market,we must pay attention to the internal control of enterprises.Based on the basic norms of internal control and the guidelines for internal control of enterprises,the author uses the literature research method,the analytic hierarchy process and the fuzzy comprehensive evaluation method,the case study method,from the control environment,the risk assessment,Control activities,information and communication,supervision of the five aspects of the company's internal control of the company's detailed analysis.Then,based on the actual situation of T company,through the establishment of internal control evaluation index system,the internal control of the status quo qualitative and quantitative evaluation of the combination of combing the internal control of the construction of better aspects: enterprises in information and communication And the problems of the internal control of the company are also pointed out.There are some problems such as lack of institutional setting,unclear distribution of responsibilities and responsibilities,lack of staff training,narrow scope of performance incentive and lack of enterprise culture.The risk assessment mechanism is not established and lacks Sudden risk of response mechanisms and professional risk assessment personnel;control activities in the specific business process did not make a clear division of labor,some jobs did not form a balance,budget constraints,financial management failed to follow the required procedures;internal oversight function is not sufficient Play a role,only by the management of the system does not check,did not form a system,an effective monitoring mechanism and other issues.Finally,the reconstruction of T company internal control system and give specific recommendations: the construction of their own culture;risk assessment policy,the establishment of a scientific and effective risk assessment mechanism;combined with business processes,improve sales,procurement,inventory,budget management,Management,accounting control so that the company's overall process are under the internal control;further improve the information and communication construction,strengthen internal supervision.