Research On Optimizationo Of Internal Control Of Capital Activities Of ZD Listed Companies

Now,we are in the middle year of the 14 th Five-Year Plan,and as the haze of the new crown epidemic slowly fades away,the economy is showing vigor and releasing vitality again,as the leader of economic development,listed companies have been implementing the requirements of high-quality development put forward by the State Council.At the same time,the report of the 20 th National Congress elevated "modernization of harmony between human and nature" to "Chinese modernization",which requires deeper level,wider scope and higher standard of ecological environment management,such requirements are both global and targeted.The state is the issuer,the enterprise is the answer,for the enterprise,take the initiative to serve the needs of the national strategy,in the country to transform the development mode,optimize the economic structure of the historical stage to achieve high-quality development,is a question that must be answered and to answer well.At this stage is the most rapid development of the environmental protection industry in decades,enterprises want to have a place in the market and long-term sustainable development,it is necessary to focus on strengthening their own internal control,sound internal control can help listed companies to improve the efficiency and effectiveness of operations,reduce or even avoid errors and fraud.Therefore,we need to establish internal control system for capital activities to maintain the safety and integrity of capital,prevent the risk of capital activities and improve the efficiency of capital.The research object of this paper is ZD listed company,an environmental protection enterprise listed on GEM in 2011,which is currently operating in good condition and developing rapidly.The author went to the company for internship and special research,and through reviewing information,field visits and interviews with employees,he learned about the development process,organizational structure and internal control model of the company,especially the development of capital activities and the main control methods of capital activities.The author summarized the objectives of internal control of capital activities into three aspects,such as legal compliance,security integrity and efficiency and effectiveness,and analyzed and evaluated the achievement of the objectives in these three aspects respectively.It was found that the company’s capital activities are legal and compliant,and meet the requirements of accounting standards and other requirements in terms of security and integrity of assets,and there is a certain gap in efficiency and effectiveness when compared with the leading companies in the industry.Further analysis of the internal control system and project-based operational control revealed that the company has weak risk control,inefficient information and communication,relatively backward means,unsound budget management system and other internal control problems of capital activities in the process of rapid development.Finally,we propose countermeasures to improve the internal control of the company’s project capital activities in relation to the key points and major risk points of internal control of capital activities in the environmental protection industry in which the company is located,and around the project operation process.The research results will help ZD improve the internal control system of capital activities,prevent financial risks,and provide reasonable assurance for the high-quality,healthy and orderly development of the company.For ZD listed company,actively optimizing the company’s internal control system has many more positive implications.Firstly,it helps to protect the company’s property security,secondly,it helps to ensure the truthfulness and integrity of its financial information,and finally,it helps ZD listed companies to use modern information technology to empower the group’s financial and internal control,thus promoting the gradual improvement of the internal control system of capital activities,sound internal control system of capital management and healthy and orderly development of the environmental protection industry.