Case Study On The Internal Control Of "Plan-budget-assessment" Integrated Management Of Z Company

With the continuous advancement of the global economic integration process and the accelerated formation of a new model of domestic economic development,my country’s economic development has entered a critical period.In order to realize the sustainable development strategy of "steady progress" and maintain high-quality development,many companies have introduced the internal control method of "plan-budget-assessment" integrated management.The "plan-budget-assessment" integrated management system runs through the company’s annual key tasks,annual plans,budget management,performance appraisal and other business management processes,which helps the company optimize resource allocation,improve the company’s sustained profitability,and enhance the company’s comprehensive competition force.However,although the company spontaneously applies the "plan-budget-assessment" integrated management tool to the production and operation management process and independently carries out the internal control of the "plan-budget-assessment" integrated management,the company is officially operating the internal control mechanism There will still be some problems that cannot be ignored.Therefore,it is of practical significance to study the implementation and optimization of the internal control of the company’s "plan-budget-assessment" integrated management.This article takes the internal control of "planning-budgeting-assessment" integrated management of Z company as the research object.Under the guidance of "Basic Standards of Corporate Internal Control",a systematic analysis of Z company" The status quo of the internal control of "plan-budget-appraisal" integrated management has identified the main risk points contained in the content compilation process one by one.Through the analysis of the internal control implementation of the "plan-budget-assessment" integrated management of Z company,it is found that the internal control system.In order to make the internal control of "plan-budget-appraisal" integrated management better serve the strategic goals of company Z,this article believes that company Z can streamline the integrated system,improve the efficiency and effectiveness of the plan execution stage,and implement differentiated performance.Through the corresponding questions and corresponding suggestions raised above,I hope to better implement the internal control system of "plan-budget-assessment" integrated management for other companies,and improve the internal control implementation of "plan-budget-assessment" integrated management.Validity provides corresponding reference value.