Study On Optimization Of Internal Congtrol System Of BG Company

In the process of deepening the reform of the iron and steel industry,China’s steel enterprises are also learning foreign advanced management experience,realizing the industrial upgrading of the steel industry in our country.Many domestic steel enterprises have gradually emerged in the international market after expanding the scale of the economy.However,many steel enterprises in China have a large gap between the technical level and the foreign iron and steel enterprises,only focusing on the research of basic technology and common technology,and the lack of core technology in the industry,which has brought great difficulty to the upgrading of the industry and technology of domestic steel enterprises.From the current situation of the development of the internal control mechanism in recent years,a scientific and reasonable internal control mechanism can effectively improve the management level of our enterprises and help enterprises to effectively avoid operating risks.However,due to the lack of internal control awareness in most of the state-owned enterprises in China,compared to the two level companies,the three level companies in the state-owned enterprises have more flexible operating modes,but the internal control of these companies is on the surface because these three companies have not established a sound internal control system.Therefore,the iron and steel enterprises must pay attention to the significance of the internal control principle and apply it to the actual management of the enterprises.This is one of the development issues of the iron and steel surplus since 2000.This article takes BG company’s internal control as the research object,and profoundly discusses the internal control system of the iron and steel enterprise.First of all,this paper introduces the research background,significance and so on.Secondly,it clarifies the concept of internal control and the theoretical framework of internal control evaluation,and profoundly analyzes the contents and procedures of internal control evaluation.Then it discusses the current situation and existing problems of internal control of BG company,introduces the general situation of BG company,expounds the five elements of internal control of BG company from the overall level of internal control of the company,and analyses the purchasing business process of BG company,the key risk point of purchasing business process and the procurement business from the internal control status of the business process level.Process control activities,and deep analysis of BG company internal control of enterprise risk management is weak,the existence of communication problems between the functional departments,the management structure is not perfect,the budget management is not in place,the internal control supervision system exists loopholes and so on.Thirdly,it expounds the improvement of BG company’s internal control system.In addition,the internal control system of BG company is evaluated and applied to the internal control system of BG company.The evaluation index of internal control internal control elements,the weight set of evaluation index,evaluation evaluation set are introduced,and the internal supervision elements of internal control system in BG company are fuzzy and comprehensive.Evaluate and discuss the application process and application results of the internal control system.At the same time,aiming at the internal control system of BG company,we put forward some suggestions for improvement.The final conclusion and prospect,summary and summary of the research results,and the research direction of the internal control system of iron and steel enterprises are expected to provide the reference for the same industry or the same type of enterprises to improve the internal control system.