金钼集团内部控制研究-工商管理专业论文.docxVIP

万方数据 万方数据 Subject The Enternal Control Research of Gold Molybdenum Group Specialty Master of Business Administration Name De-Yun （Signature） Instructor Ya-Cui Gao （Signature） ABSTRACT Since the outbreak of the financial crisis, the global economy stays in a downward phase, the survival and the development of enterprises are facing increasing pressure and the internal control as a scientific method of management is becoming an effective way to protect performance of enterprises from decreasing and to maintain their healthy survivals. Importantly, the internal control is increasingly focused at home and abroad. Therefore, in this background, it is becoming a hot spot and attention to establish and improve the internal control system in an enterprise. The Gold Molybdenum Group is the first scale of production in Asia and the third production and suppliers in the world. As the old state-own corporation for Gold Molybdenum Group, it has received great achievements in recent years, however, with the rapid growth of its development, state-owned enterprises which has been unable to fully meet the need of the market and their management has been affected by the traditional business model, so that exposed problems in that affection increase business risks, and hinder the further development of enterprises. Hence, the internal control system should be further improved. In this paper, it is on the basis of “Internal Control Basic Role of Enterprises” and “Enterprises Internal Control Guidelines” and the research background is according to the development of Gold Molybdenum Group in order to analyze the existing control environment, the lack of effective risk assessment, and inappropriate implementation of internal control, and the improved needs of information and communication. In terms of the utility of the concept of internal control, stage of development, main points and methods, then this paper will use the relevant theory of internal control, surveys and case study to