Abstract: Internal control is a control mechanism generated when the society and economy developed to a certain extent. It is a corresponding set of measures and procedures based on the naturally produced mutual restraint and interrelation following the internal division of film, to guarantee the integrity and security of company’s economic resources and the authenticity and reliability of accounting information. It is also an important part of modern enterprise management system. Good internal control system plays a significant effect both on enhancing the competitiveness and on improving the business of the enterprise. With living practice and relevant information, combined with the actual situation of the internal control theory and the company, this article analyzes the internal control system of Zitong Palce pharmacy from the five elements of internal control, putting forward ideas of further improvement.
Key words: internal control; environment of control; risk assessment; control activities; communication; internal oversight.
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The internal control is the social economy develops to a certain extent produced by a control mechanism, is the enterprise in order to protect their own economic resources to complete safety, to ensure that the accounting information are reliable, because enterprise interior division of labor and the use of naturally occurring interdependent, interrelated and provided a set of corresponding methods, measures and procedures.Modern enterprise management is also an important component of the system.Good internal control system to enhance the competitiveness of enterprises, improve the enterprise management and other aspects have remarkable effect.In this paper, through its own practice by sense, access to relevant information, combined with the theory of internal control and enterprise oneself actual condition, from the five elements of internal control on the catalpa through the palace large pharmacy internal control system are analyzed, and gives suggestions.(可以吗,望采纳)
[ Abstract ] the internal control is the social economy develops to a certain extent produced by a control mechanism, is the enterprise in order to protect their own economic resources to complete safety, to ensure that the accounting information are reliable, because enterprise interior division of labor and the use of naturally occurring interdependent, mutual connection and the setting of a corresponding set of methods, measures and program. Modern enterprise management is also an important component of the system. Good internal control system to enhance the competitiveness of enterprises, improve the enterprise management and other aspects have remarkable effect. In this paper, through its own practice by sense, access to relevant information, combined with the theory of internal control and enterprise oneself actual condition, from the five elements of internal control on the catalpa through the palace large pharmacy internal control system are analyzed, and gives suggestions.[ Key words ] internal control environment risk assessment control communication internal supervision