Research On Internal Financial Control Optimization Of S Company Based On COSO Framework

In recent years,Chinese social and economic development has been rapid,and competition among enterprises has become fierce.Enterprises want to give priority to occupying a favorable position,and they must continuously strengthen their market competitiveness.However,during the rapid development of the company,they often have problems such as neglecting financial risks and inadequate fund management.This series of internal financial control failures has brought the enterprises into the mud,and the deeper and deeper,the enterprises will lose their advantages.Although Chinese scholars have made some progress in the study of internal financial control of enterprises,many problems will arise when they are actually incorporated into enterprises to build corresponding systems.The research object of this paper is S company.Combined with the reality of S company,through the internal control,internal financial control and financial management theory,it deeply analyzes the problems of the company's current internal financial control.It also introduces the status quo of internal financial control of S company,analyzes the problems found according to the five elements in COSO,and then solves the problems for S company to solve the problems,optimizes and makes the internal financial control of the company more operational.The thesis first introduces relevant theories such as internal financial control,COSO framework and internal control,and comprehensively reviews the research status of Chinese and foreign scholars on these theories.Then,study and consider the general situation of S company and the status quo of internal financial control.Next,on the basic platform of the five elements of COSO,list the problems and causes of S company's internal financial control and propose corresponding optimization measures.Finally,in order to make the internal financial control system after the optimization measures can be effectively implemented in S company,some measures to ensure its operation are proposed.