YZ Company Internal Control Environment Evaluation And Improvement Suggestions

With the rapid growth of the Chinese economy,the private enterprises has played an increasingly important role in the development of the Chinese economy.Practice has proved that only a private enterprise with a good internal control environment can adapt to the economic situation and survive and develop.Therefore,it is particularly important to study the internal control environment mode of private enterprises.Therefore,it is of great significance to improve the theory of internal control environment to promote the development of Chinese private enterprises.Using the case study method,YZ company is selected as the object of case study,and the enterprise is evaluated from the five elements of internal control environment.The research shows that the problems existing in the internal control environment of YZ company mainly include: the company's imperfect organizational structure,unclear distribution of rights and responsibilities,the internal audit department is virtually empty,the internal audit personnel lack relevant knowledge and accomplishment,the enterprise does not pay attention to the cultivation and construction of human resources,and the construction of enterprise culture has not been effectively paid attention to.On this basis,we put forward our policy Suggestions: perfect organizational structure,clear responsibilities of board of directors,board of supervisors and management layer;Reasonably restrain the management layer,clear division of rights and responsibilities;To establish an independent internal audit department to improve the quality of internal auditors;The company must have the corresponding human resources reserve,establishes the suitable selection and the promotion system;Gradually infiltrate and improve corporate culture.