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1、程，完善质量体系文件规范生产及检验等的操作过程，优化绩效考核激励员工主观能动性，以保证内控制度能有效运转，为企业模拟了一套可操作性较强的内控实施方案。关键词：GL公司内部控制实施IIAbstractAtpresent,Chineseenterprisesarefacinghugemarketcompetitionpressure.Ontheotherhand,duetotheweakriskmanagementandenterpriseinternalcontrol,theenterpriserisks,leadingt
2、oaccidentsandeconomiccases,notonlyseriouslyrestrictthedevelopmentofenterprisesandinnovation,butalsothreatentheoperationsafetyofenterprises.Theenterpriseinternalcontrolthroughoutallaspectsofenterprisemanagementactivities,isakindofinternalselfsupervisionandselfadju
3、stmentsystem.Itsroleismainlytoprotecttheenterprisepropertysecurity,checktheaccuracyofenterpriseaccountinginformationandimproveenterprisemanagementefficiency,ensurethattheenterpriseisoperatedaccordingtotheestablishedstandardsandrules.Althoughmanyenterpriseshaveest
4、ablishedinternalcontrolsystemsaccordingtoBasicSpecificationsofInternalControlofEnterpriseandMatchingGuidelinesofInternalControlofEnterprises,therearestillalotofproblemsandshortcomingsintheimplementationofinternalcontrol.GLCompany,asafoodprocessingenterprise,devel
5、opedaseriesofinternalcontrolsystemandprocedures,butthesystemandproceduresareindependent.Itmainlybuiltrelevantsystemsandproceduresbasedonrespectivebusinessmodules.Therefore,itislackofoverallplanninganddesignonthecompanylevel.Duetothelackofthecompany'soverallstrate
6、gicpositioningandinternalcontrolobjectivesastheguidancedirection,theinternalcontrolitselflosesthedirection,thecontrolisonlyforcontrol.Atthesametime,intheimplementationofinternalcontrolsystem,thecompanyislackofeffectivetoolstoensuretheeffectiveimplementationofthei
7、nternalcontrolsystem.Firstly,thispaperexpoundstheorigin,development,anddefinitionofinternalcontrol,anddiscussestheproblemsarisingfromtheimplementationofthecompany'sinternalcontrolbasedonthepracticalsituationsofGLCompany.Secondly,thepaperanalyzesthemainreasonsfort
8、heineffectiveimplementationoftheinternalcontrolimplementationprocessfromthefiveelementsoftheinternalcontrol.Finally,ittakesbuildingeffectiveinternalcontrolsyst
