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Financial internal control is an important part of internal control , a core role in the financial management system . A sound corporate financial control system , in fact, is a perfect manifestation of the corporate governance structure , innovation and the deepening of the financial internal control , will also promote the establishment of modern enterprise system and the improvement of corporate governance structure . According to the actual operation and management of the enterprise , it is very necessary to establish financial internal control system suitable for the enterprise . This paper discusses the three aspects : First, the internal control theory as the theoretical basis , defined , essentially from the financial internal control , the development of the history , content , classification and methods of financial internal control theory expounded ; Second, systems analysis the Shaanxi Xinghua Company financial internal control of the status quo and the problems put forward ideas for improvement ; Finally , promulgated under the national internal control specification requirements and the company needs the establishment of modern enterprise management system , establish a set of rights for Shaanxi Xinghua clear responsibilities , management science , a combination of incentives and constraints to meet the Shaanxi Xinghua actual financial internal control system . The focus of this article Shaanxi Xinghua Company's financial internal control system design , set mainly from the financial internal control mechanism , and discusses the financial internal control system design goals and ideas , the financial system of internal control of the contents of the design and the main business process design . Exposition good system of internal financial control is the company 's modern management needs, but also to strengthen the company's financial management, the need to control the bad behavior . Shaanxi Xinghua Company's financial internal control system design, ideas and methods of the unified building financial internal control , scientific ideas for the specification of Shaanxi Xinghua Company's financial internal control , also have a certain reference to other companies .
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