Case Study Of Shuanglin Biochemical Internal Control

Under the background of rapid economic development,it is the general trend to establish and improve the internal control system of enterprises.Meanwhile,internal control is also one of the hot research fields in the academic circles at home and abroad.The imperfection of internal control has brought a series of bad economic consequences to the enterprise,which leads to a series of problems such as the illegal occupation of assets by the senior management,the imperfection of risk assessment system,the untimely disclosure of information,the failure of budget management,etc.,which increases the operational risk of the enterprise and leads the enterprise into a dilemma.Therefore,it is necessary to study the internal control of the enterprise Effective internal control can help enterprises to improve their business conditions,improve their business efficiency,standardize their business behaviors,and achieve long-term strategic goals.The business risks of enterprises can be effectively controlled,so that the development of enterprises can be healthy and sustainable.Shuanglin biology has suffered losses for four consecutive years from 2014 to 2017,and its internal control problems have been prominent for a long time.Research on this enterprise can have a significant impact on promoting the development of internal control.Therefore,this paper chooses a case study.Based on the perspective of internal control,this paper studies the current situation and existing problems of internal control of Shuanglin biology by means of literature survey and case study.Firstly,this paper points out the background and significance of the research,and puts forward the content and purpose of this paper through literature review;Chapter Two introduces the related concepts and theories of internal control;chapter three introduces the development and internal control of Shuanglin biological company;Chapter Four analyzes the case and finds out the problems of Shuanglin biological company The problems mainly focus on the following aspects: insufficient talent introduction,high-level illegal occupation of assets,use of personal accounts instead of company accounts,no separation of responsibilities,untimely information disclosure,and failure of internal audit institutions to play a role.Through exploring the problems exposed by internal control,we can find out the deep reasons behind the problems from five aspects of internal control,and put forward suggestions to improve the internal control,in order to help Shuanglin biology change the internal control situation and improve the internal control construction;the last chapter is the conclusion of this paper,which describes the research results of this paper and points out the shortcomings in the writing process of this paper.Through the study of this case,we hope that the problems of internal control of the final enterprise can be solved,and also provide reference for other listed companies,so that enterprises can develop more perfect and effective internal control system.