Design Of Internal Control Optimization Of SJ Enterprise

Since our country published the internal control basic norms and the relevant guidance,Shanxi state-owned assets supervision and administration began to strengthen the internal control of large state-owned enterprises in Shanxi Province.This requires the state-owned enterprises began to improve their internal control system,to protect their economic efficiency of enterprises at the same time can improve the economic benefits of state-owned economy and protect the security of the state economy.As a large state-owned chemical enterprise,SJ has formed a set of relatively complete rules and regulations in line with the company’s situation,but it still has some deficiencies in the context of the unstable market environment.Therefore,SJ still needs to further improve its internal control measures.Taking the situation of SJ group as the main example,based on the five elements of internal control,this paper conducts a questionnaire study on SJ group company of internal control system by analyzing the current situation.Mainly from the company’s capital,sales,procurement activities and fixed assets management in the business process to find out the problem,find out its key control points,and put forward the corresponding measures,and then put forward the new program process,and subsequently come up with the guarantee measures.The innovation of this article is that it is closely related to the enterprise’s own situation,carding process selection of enterprise business activities,analysis of critical control points,according to the control objectives put forward the corresponding control measures,and puts forward the relevant guarantee measures to improve the internal control implementation,thus the optimization of the internal control system and perfect has played a positive role.at the same time it’s used for for the perfection of our country chemical industry.