The Research On Internal Coontrol And Administration Of A Investment Group In Qujing Economic And Technological Development Zone

State-owned enterprises are the pillars of China's national economy.The construction and development of the socialist market play a very important role in building China's socialist market economy.After years of development of state-owned enterprises in China,the operation and income of state-owned enterprises have been comprehensively upgraded and developed.State-owned enterprises have occupied a large share of the market,but at this stage the world economic environment is complex and changeable,and international economic competition is increasingly fierce.The globalization trend of the market economy is accelerating,and the organizational structure,business scope,management methods and operation modes of enterprises are complex and changeable.Under the background of such a large economic environment,improving the internal control system of state-owned enterprises has become an influence and promotion of the modernization market.An important way of economic development and progress is also an important means to ensure the healthy and sustainable development of modern state-owned enterprises.Internal control theory abroad mainly includes four stages: internal restraint,internal control,internal control structure and the overall framework of internal control.The first relevant system to emerge dates back to September 1992,when COSO documents were issued in the United States.Then,in September 2002,the SOX Act came out,which provided a solid and reliable backing for the further study of relevant aspects.In September 2004,the Committee issued the formal document Enterprise Risk Management-Integration Framework on the internal control system.The introduction of this programmatic document is equivalent to publicizing the most cutting-edge learning conclusions in the field of internal control system.Compared with foreign research,domestic internal control theory started a little later,and theoretical research began to emerge slowly after 1980.After the 1990 s,with the deepening of reform and opening-up and the gradual establishment of thesocialist market economy system,the accounting and auditing undertakings in China have developed unprecedentedly.The academic research on internal control is no longer just the translation and introduction of foreign research literature,but also the analysis of the actual situation in China.The research perspective is also from auditing to finance.Transfer from accounting and management to other fields,and begin to pay attention to the role of internal control in risk prevention and control.Especially after China's Ministry of Finance,Audit Office,Insurance Regulatory Commission,Banking Regulatory Commission and Securities Regulatory Commission issued the Basic Standards of Enterprise Internal Control in 2008,research literature on internal control issues in China began to sprout like mushrooms.The first part of the thesis is an introduction,which mainly introduces the research background and significance of this paper and the literature review.The second part is the theoretical basis,which mainly expounds the basic theory of internal control of state-owned enterprises.The internal control theory of this paper refers to the "Basic Standards for Internal Control of Enterprises" formulated by the Ministry of Finance,the National Audit Office,the National Audit Office,the China Banking Regulatory Commission and the China Insurance Regulatory Commission.The four aspects of connotation,goals,principles and elements put forward the theoretical basis of internal control for enterprises.The third part takes the Qujing Economic and Technological Development Zone Investment Group A as an example to introduce the situation of the A-investment Group and the internal control of Qujing Economic and Technological Development Zone,and analyzes the necessity of the internal control management of the A-investment Group of Qujing Economic and Technological Development Zone.The fourth part analyzes the problems existing in the internal control management of the investment group A of Qujing Economic and Technological Development Zone through the investigation.It finds that the main problems are: insufficient understanding of internal control and design of internal control system.Imperfections and problems with internal and external environments.The fifth part draws on the internal control management theory and puts forward the solutions to the problems of the internal control management of the A-investmentgroup of Qujing Economic and Technological Development Zone,including:re-evaluating and formulating the internal control process and establishing the internal control evaluation long-term machine.Improve the organizational structure of internal control,improve the internal information communication system,improve the internal control system,establish a complete decision-making system,clarify the internal control department's work orientation,improve the internal control evaluation mechanism,strengthen the internal control talent team,and the administration The unit strengthens communication,draws clear responsibility,and puts operational benefits first.The sixth part of the study conclusions and deficiencies.