The Study On Financial Internal Control Of C Auto Parts Company

The development of our economy has promoted the development of the domestic automobile industry.As the auxiliary product of automobile industry,the auto parts industry has also developed.With the deepening of automobile industrial layout,which result in great competitive pressure.At present,the development of China’s auto parts enterprises is still in the basic stage,most of the auto parts enterprises belong to small and medium size and the product is low value level.Their management focus on the improvement of business performance,and neglect the internal management of enterprises.The sustainable development of enterprises should not only focus on the improvement of product quality and the development of customers,but also pay attention to the internal control management.Enterprise internal control management is to serve the sustainable development of enterprises.Because of financial internal control management is the core part of internal control,so improving it is a key step.Based on the theories of internal control and combined with the actual situation,the author adopts case analysis method,qualitative analysis method to analyze the situations and reasons,which include weak internal control environment,irregular internal control activities,irregular internal control information communication,imperfect internal risk assessment system and ineffective internal supervision mechanism.At the same time,according to the five elements of financial internal control,the author analyzes the problems and gives improvement plans,which include financial internal control system setting,cost control,budget control,financial information construction and financial risk control and other aspects of the corresponding countermeasures.According to the five factors of internal control,this paper come up with the schemes to reinforce the financial internal control.Expecting to play a part in optimizing the internal financial control of enterprises and avoiding the financial risk and business risk.