A Case Study Of Internal Control Of Automobile Manufacturing Enterprises

Since the beginning of the 21st century,internal control of enterprises has occupied a very important and irreplaceable seat in the enterprise.Nowadays,the competition of enterprises is no longer a simple competition between commodity and market share,but a shift to the comprehensive strength of enterprises.Competition,at this time,the role of the internal control system in the current enterprise management has become increasingly prominent.How to improve the effectiveness of internal control has also become a topic of joint efforts of the world’s major consulting companies.Based on the internal control theory at home and abroad,this paper takes a large listed state-owned enterprise A in China as the research object,through field research,combined with the development status of A’s internal control,from the perspective of internal control five elements and its specific operational links.To conduct specific analysis,try to explore how to build a sound internal control system in state-owned enterprises,and how to operate effectively after the completion of the construction.This paper adopts the method of case study,firstly puts forward the research background and significance,and briefly introduces the development status of internal control research by scholars and institutions at home and abroad,and then introduces the representative development stage of internal control theory.Various definitions at home and abroad for internal control objectives and the five major elements in their internal framework.Subsequently,this paper takes the development of internal control of A company in China as the research object,and analyzes the development status of internal control of enterprise with the internal and external environment of A company itself.Then,this paper analyzes the problems generated by the A company’s internal control procedures,and starts from the five main categories of internal control environment,risk assessment,supervision and control,control activities and information communication to explain the root causes of these problems.Finally,based on the in-depth analysis of the actual outstanding problems of A’s internal control,the paper proposes a plan to optimize the internal environment of the enterprise,establish a dynamic risk assessment management system,establish a comprehensive cost and cost control system,and strengthen the enterprise asset management process.Establish a corporate information communication platform and enhance the internal audit independence.A series of researches on these countermeasures are carried out,hoping to effectively promote the large-scale state-owned enterprises in China to provide effective reference when constructing internal control systems,and also contribute to further safeguarding China’s market prosperity and promoting the development of the industry.