江西万年青公司内部控制体系改进研究

本科论文AbstractCement is the basic material in the field of construction.Is there any materialavailable to replace it Since the 21st century,China's cement industry has made abreakthrough in technology and equipment.Due to the rapid development of theindustry,the economic situation of the major cement manufacturing industry has beengreatly improved.At the same time of the development of enterprises,an effectiveenterprise management system can provide a certain guarantee for the development ofenterprises.However,in recent years,many enterprises have been blindly creatingprofits,ignoring the importance of internal control,and often exposed cases offinancial fraud and financial fraud.After serious difficulties,enterprises will realizethat internal control is very important for the development of enterprisesTaking Jiangxi Wanging Cement Co.,Ltd.(hereinafter referred to as Wanqingcompany)as an example,this paper analyzes the current situation and specific casesof the company's internal control from the basic theory,focusing on the deficienciesof its internal control,that is,the imperfect governance structure,the lack of internalsupervision mechanism,the weak accounting basic link work and other problemsaffecting the development of the company.At the same time,in view of the aboveproblems,combined with evergreen company in recent years operating conditions,toexplore the reasons for its existence.Finally,combined with the internal controltheory and the future development trend of evergreen company,put forward theSuggestions to improve the internal control.The purpose of this paper is to make acertain warning for the internal control management of evergreen companies andenterprises in the same industry,improve the enterprise management awareness,andprovide help for the efficient and safe development oenterprisesKeywords:Cement industry;internal controls;internal supervision Managementawareness