Research On Internal Control Management Of J Expressway Co.,Ltd

In recent years,with the continuous improvement of the theoretical system of inter nal control mechanism,the recognition of internal control mechanism of domestic enterprises is also gradually improved.More and more enterprises begin to strengthen the application and implementation of internal control mechanism in internal management.An effective internal control mechanism can not only ensure the enterprise’s compliant operation,but also guarantee the integrity of its assets and the authenticity and reliability of its financial information,so as to promote the enterprise’s operation and management efficiency and successfully achieve its strategic objectives.In addition,the theory and practice of modern enterprise management show that it is the starting point and end point of modern enterprise management to establish and constantly i mprove the internal control management system,and all management practices of enterprises should be integrated into the internal control management system.With the rapid development of economy and the increasing demand of land transportation,the expressway industry develops rapidly.In the future,China plans to realize the highway network planning of "seven shooting,11 vertical and 18 horizontal",with a total planned mileage of about 118000 km and a long-term prospect line of 18000 km.In this new situation,expressway enterprises should seize the opportunity of rapid development,constantly improve the level of internal management,improve the efficiency of operation and management,strengthen their profitability,and realize the healthy and sustainab le development of enterprises.Based on the current situation of internal control of J Expressway Co.,Ltd.,this paper analyzes the key points of internal control of the company and the adjustment made in the process of IPO,and points out the imperfections of internal control environment,internal supervision and management mechanism,internal control evaluation system,etc.In this regard,the author combined with his own years of financial management experience,put forward the corresponding internal co ntrol improvement suggestions,hoping to make a little contribution to the construction and improvement of the internal control system of J highway Co.,Ltd.The main body of this paper consists of six parts: the first part: around the research background,writing purpose and significance,as well as the research results and methods of relevant scholars;the second part: a brief introduction of the basic theory of internal control,focusing on the related concepts and theories of internal control;the third part: a detailed introduction of the basic situation and operation of J highway Co.,Ltd Characteristics: analyze and compare the current situation of internal control management of the company before and after listing,focusing on the defects and loopholes existing in the company’s internal control,and analyze the causes of internal control defects;Part IV: around the internal control defects of J highway Co.,Ltd.,put forward corresponding improvement suggestions one by one;Part V: further combining the improvement suggestions of internal control The sixth part: the conclusion and Prospect of this paper.The innovation of this paper lies in: Taking the specific case of internal control of "J highway Co.,Ltd." as the starting point,this paper analyzes in detail how to control the internal management of the enterprise in the implementation details,attempts to organically integrate the "check and balance thinking" into the specific internal control management process,and puts forward some targeted internal control implementation guarantee measures,so that the article can manage the internal control of the enterprise The theory is more instructive.This paper has a certain practical significance for the development and improvement of internal control o f Chinese enterprises.