Internal Control Evaluation And Optimization Research Of DH Company

DH company was established a long industrial heritage park transformation of the business enterprise,due to the particularity of its geographical position and transformation pattern,worldwide may refer to the success of the project is not much,as a result,the DH company development faced with enormous challenges.In the force of circumstances,optimize the DH company's internal control,strengthen enterprise management,reduce the internal enterprise development obstacles to become the DH company needs to solve the problem Therefore,stand in the perspective of the researchers,this paper study of internal control of DH company,has a certain theoretical and practical significance.Adopting the method of case study,this paper studied the DH company's internal control activities.First introduces the development course of internal control evaluation in practice and has made the summary to the internal control evaluation related literature.Then,in reference to previous research results,on the basis of research on the internal control activities of DH company.Of this study is to follow the following steps:first,an introduction to the current situation of internal control of DH company.Secondly,on the basis of "the application guide of enterprise internal control",combining with the characteristics of DH company,to build a suitable for the DH company's internal control evaluation index system,using the combination of expert evaluation and ahp to determine weights of evaluation indexes,through the expert scoring and fuzzy comprehensive evaluaton method to determine the membership degree of evaluation index;Again,combined with the weight of evaluation index and membership degree,and evaluate the DH company's internal control system and analysis,find the DH company internal control system design and implementation of the problems,and analyze its possible impact,and the cause of the problem;Finally,combining with the DH company,in view of the DH company internal control problems and causes,puts forward the corresponding improvement Suggestions.In this paper,the research results show that the DH company internal control activities as a whole is good,but there are still some problems,mainly for human resources development lag,the low efficiency of management,procurement control activities not reasonable,a weak asset management control,publicity planning unscientific management,investment management,lack of guiding mechanism,the operation management system is not perfect,lack of comprehensive budget execution,contract management value degree is not enough.To solve these problems,this paper puts forward the following Suggestions for improvement:cling to human resources management,strengthening the management of capital control,optimizing the purchasing management system,improve the efficiency of asset management,to improve the promotion planning management,establishing the investment management mechanism,improve the system of operation management,comprehensive budget target,clear and contract management.These recommendations to improve the effect of DH company internal control,to ensure the sustainable development plays an important role in DH company.At the same time,expect the article about the DH company's internal control evaluation model and DH company internal control optimization framework for other enterprise's internal control construction and evaluation work has reference significance.