The Study On The Current Situation And Improvement Of The Internal Control System Of A Company

As an important means of enterprise operation and management, the enterpriseinternal control has been paid widely attention by the theoretical and practice circle athome and abroad. With the establishment and perfection of modern enterprise system,the construction of Chinese enterprise internal control system has been in line withinternational standards progressively.However, due to the reasons of history anddevelopment, there still exist some problems in the internal control applications ofChinese enterprises, such as the bad control environmental,the traditional controlmeans, the single control target and insufficient executive force.Thus, based on thespecial national conditions in our country,it is of great important theoretical andpractical significance to optimize and improve the system of internal control, so thatwe can improve the efficiency of enterprise management and realize sustainabledevelopment of the company.In this paper, we take A company as an example to probe the optimization strategyof the internal control system of the company.Firstly,we clarify the concept andnature,development stage, element framework and theoretical foundation of enterpriseinternal control;Secondly,we describe the development and the organizationalstructure of A company, and investigate the present situation of internal control on thebasis of the five elements of internal control framework, then depict the problems ofthe construction of the internal control system; Finally, based on the present situationof A company, we put forward to the overall objectives,targeted countermeasures andsuggestions on optimizing the internal control,including clearing the internal controltarget, optimizing the internal environment, strengthening the risk assessment andregulating the control process,which is also help to perfecting the internal controlsystem and improving the efficiency of company management on the basis of fourbasic principles such as integrity, adaptability, comprehensive and cost-effectiveness.