Study On The Optimization Of Internal Control System Of DX Private Enterprises

After the reform and opening up,the competitive environment for the private enterprises is becoming more and more intense.As the private enterprises is continuiosly developing,the problems exposed by private enterprises have also gradually increased.In the process of increasing scale and benefits,the lack of internal control and imperfection have become the bottlenecks of the development of many private enterprises.The defects of corporate governance structure are the important reasons for the lack of internal control in many enterprises because internal control is an important way of internal management of the enterprise and is governed by corporate governance.The inseparable and effective corporate governance structure can ensure the effectiveness of internal control of the enterprise,and helps enterprise have healthy and sustainable development.With the promulgation of a series of legal provisions related to the internal control system in our country,the internal control system has been pre-confirmed through legal forms.It can be seen that the improvement and perfection of the internal control system play an increasingly important role in the development of privately-owned enterprises.In the process of corporate governance,in order to reduce the cost of supervising and control the behavior of managers,the governance structure of kilometers plays an important role in the formation of the internal control system.This article conducts the internal control evaluation of DX private-owned enterprises based on the corporate governance perspective,including six chapters.The first chapter is the basic part of this paper,which mainly expounds the significance of the research background of this article and the status quo of domestic and foreign research on the corporate governance as well as internal control and puts forward some innovation points,which lays the foundation for the research direction and research methods.The second chapter mainly introduces three basic concepts of private enterprise,internal control and corporate governance in this paper,and analyzes the difference and connection between corporate governance and internalcontrol to explore the internal control of DX private-owned enterprise from the perspective of corporate governance theoretical support.The third chapter introduces the general situation and development status of DX private enterprises,including the basic situation,industry background,development history,corporate governance structure and so on.In addition,starting from the five elements of internal control to make a corresponding analysis for the general situation of the internal control of DX private enterprises.The fourth chapter is first to analyze the advantages and disadvantages of DX private enterprises and the internal and external environment in which they are located.From the general grasp of the strategic objectives of DX private-owned enterprises,it is conducive to the establishment of the internal control system.By issuing questionnaires to experts and scoring according to the questionnaire statistics finally determining the evaluation index.AHP establishes the weight coefficient of each index.The fifth chapter based on the fourth chapter of the evaluation results further analyzes in which area DX private enterprises still has problems,and according to the existing problems to put forward corresponding solutions.Chapter six summarizes and forecasts the general contents of the first five chapters,summarizes the main contents of the paper,and also points out the aspects that need to be improved in the future research on the internal control system of private-owned enterprises.