Research On Internal Control Environment Of ZHONG WANG Chemical Fertilizer Technology Co.Ltd.

With the rapid increase of China's crop output,chemical fertilizers have become an important material for the development of agricultural products,and the chemical fertilizer industry has also developed rapidly.Fertilizer companies have sprung up,and the level of internal control of fertilizer companies has been uneven,so the internal control environment of different companies has a large gap.Zhongwang Fertilizer Technology Co.,Ltd.,which is researched in this paper,is produced in response to economic development.Zhongwang Fertilizer Technology Co.,Ltd.is a small private enterprise,and its internal control environment is not very sound,and there are certain problems.A good internal control environment is a prerequisite to ensure that the company's internal control can be implemented,and it is the key to determining the company's management capabilities and operating methods.China's internal control management related research started relatively late.In the early years,China's mature theory had a certain lag compared with foreign countries.Under the ever-changing economic conditions at this stage,startup companies must have a well-founded internal control environment in order to manage their businesses more easily,and thus more easily realize the company's sustainable management.This article takes Zhongwang Feiye Technology Co.,Ltd.as an example to study its internal control environment,analyze its operating conditions,find out where its internal control system needs improvement,analyze the causes of its internal control problems,and strive to propose practical and feasible The opinions have the effect of improving the internal control environment foundation and strengthening the management level of Zhongwang Fertilizer Technology Co.,Ltd.This article uses case analysis and literature analysis method to analyze Zhongwang Feiye Technology Co.,Ltd to analyze Zhongwang Fertilizer Technology Co.,Ltd.,the company's operation has gradually realized profit,and the scale has continued to expand.At the same time,There are some areas for improvement in the internal control environment,mainly reflected in: The power of Zhongwang Feiye Technology Co.,Ltd.is too concentrated,so that the supervision and management role of the internal control system cannot be truly exerted;there is ambiguity in the division of powers and responsibilities in the division of powers and responsibilities,which leads to situations of contention and blame.The development strategy has not been effectively implemented.Due to the lack of clear implementation rules and plans,the enterprise development strategy has almost become a slogan at this stage;corporate culture is superficial and cannot be implemented.In this paper,through the research of internal control theory and a lot of related literatures,we thoroughly study the dilemma of Zhongwang Fertilizer Technology Co.,Ltd.and investigate its root cause.The reason for the above problems of Zhongwang Fertilizer Technology Co.,Ltd.is: Zhongwang Fertilizer Technology Co.,Ltd.Unreasonable organizational structure and unscientific organizational setup;the development strategy is not specific enough to truly guide the company's development;human resources policies cannot enhance the enthusiasm of employees;the lack of cultural construction at the management level,inappropriate cultural ideas of the management level,and society The lack of sense of responsibility prevents the corporate culture from playing a fundamental role in improving cohesion and competitiveness,and improving employees' sense of identity with the company.Through the above research conclusions,combined with the theoretical study of internal control and the analysis of important references,this paper proposes the following optimization strategies for the areas where Zhongwang Feiye Technology Co.,Ltd.needs to be improved: improve the company's organizational structure,focus on the role of governance,optimize Organizational structure setting and clear division of responsibilities;scientifically formulate the company's development strategy,formulate a reasonable short-term development strategy for it,and pay attention to the adjustment of the development strategy and refine it in order to implement and monitor the completion of the goal;improve the human resources policy In terms of aspects,it is recommended to pay attention to carry out employee training,implement regular rotation system and establish a perfect salary system,etc.;pay attention to the construction of corporate culture,it is recommended to strengthen the promotion and implementation of corporate culture,give play to the role of managers and establish a culture of internal constraints Mechanism,etc..