Research On The Effectiveness Evaluation Of The Internal Control In Company J Based On PDCA Cycle Theory

The development environment in our country is complicated at home and abroad.As an important part of China's economics,enterprises are crucial to the economic development.The internal control system is an important means for enterprises to maintain their sustainability.In the face of the ever-changing economic environment,to remain invincible in current economic activities,enterprises must continuously strengthen the construction of internal controls and improve management efficiency.However,although listed companies in China have basically established an internal control system,due to the short development time of internal control in our country,internal control problems continue to emerge in an endless stream,such as insider trading violations,executive corruption violations,and information disclosure violations,and there is also an upward trend in internal control issues.Therefore,the effectiveness of internal control of listed companies in China needs to be improved.It is of great significance to conduct in-depth research on the effectiveness of internal control.From the perspective of industry,the coal industry,as one of the national energy supply industries,is of great significance to all aspects of the national economy.Affected by the slowdown of China's economic growth and optimization of industrial structure,the development of the coal industry is currently facing problems such as imbalances in supply and demand,overcapacity,increased safety production risks,and increased operating difficulties.Relying on China's national conditions,in recent years,the country has advocated supply-side reforms with a view to optimizing the industrial structure and solving the long-term accumulation of deep-seated conflicts in the coal industry.therefore,as a non-renewable energy mining enterprise,if coal companies want to seek new development paths in the transition,they must strengthen their own internal control construction and implementation,strengthen the level of self-management,and improve operational efficiency to help optimize and upgrade the company.As a member of the coal industry,J company also needs to continuously strengthen the construction of internal control and improve the management level in the face of the current economic situation.In summary,this article takes J Company as an example to study the effectiveness of its internal control.This article first studies the literature,analyzes from a theoretical point of view the feasibility of applying the PDCA cycle theory to the evaluation of the effectiveness of internal control,and combines the characteristics of J company to establish an index evaluation system.Finally,from the perspective of corporate self-evaluation,the effectiveness of internal control is evaluated.The study concluded that J's internal control effectiveness is generally at a level.The scores of the company's planning stage and implementation stage are relatively high,and some achievements have been made in the construction andimplementation of internal control.However,there are also certain problems,the inspection stage and the improvement stage are insufficient,and the evaluation methods are not sound and the assessment scope is not comprehensive.The disclosure of internal control assessment results and incomplete feedback and other issues.Finally,based on the above problems,the article gives corresponding suggestions in order to improve the internal control of J company and improve the operational efficiency.