摘 要随着我国经济的快速发展，各种行业都在如同雨后春笋般出来，而教育行业随着家长们对孩子的重视程度增高，越来越受欢迎。但因为是新兴产业，其在内部控制方面存在诸多缺陷，而随着各种教育机构的兴起，企业之间的竞争力也越来越大。A 教育培训学校，是优胜集团旗下的一个加盟企业，借着优胜集团十几年的企业名声，顺利的在邯郸市落地生根，并在 6 年内迅速的发展，在邯郸市开了 5 个直营校区。本文主要通过对 A 教育培训学校的现状进行深入的研究与分析，找出其在内部控制上存在的问题，并针对其问题提出相对应的解决方案。本文主要通过对 A 教育培训学校内部控制制度的现状进行具体分析，并找到其问题所在，进一步的分析该企业在内部控制上出现的内部环境不佳、信息沟通不足、监控机制不完善、内部控制体系存在缺陷和内部控制人员短缺这五个问题[1]，并提出相应的措施及建议，从而保证 A 教育培训学校能够在激烈的市场竞争中占有绝大的优势，使其能够快速稳定的发展。关键词：内部控制环境；监督机制；内控体系； AbstractWith the rapid development of China's economy, all kinds of industries are springing up, while education industry is becoming more and more popular as parents pay more attention to their children. But because it is a new industry, there are many defects in its internal control, and with the rise of various educational institutions, the competitiveness between enterprises is also growing. Handan Congtai Yousheng education and training school is a franchise enterprise under Yousheng group. With the reputation of Yousheng group for more than ten years, it has successfully established its roots in Handan city and developed rapidly within six years. It has opened five direct campuses in Handan city. In this paper, through the in-depth study and analysis of the current situation of Yousheng education and training school in Congtai District of Handan City, we find out the existing problems in its internal control, and put forward the corresponding solutions to th...
