Research On Optimization Of Internal Control Of Jilin Jien Nickel Industry Co.,Ltd.

Recent years,with the rapid development of the economy,the non-ferrous metal industry is indispensable to the infrastructure construction from light industry,manufacturing industry to urban rail transit and Bridges.Now,the country plans to accelerate urbanization,vigorously develop transport construction,more need a lot of non-ferrous metal support.However,non-ferrous metal enterprises are in the internal and external troubles,non-ferrous metal enterprises scale growth needs to rely on the high consumption of resources to promote,waste,pollution and non-ferrous metal mineral resources shortage and other issues become non-ferrous metal enterprises external worries.The internal control function is not strong,the management is not in place,the ability to resist risks is not good,the waste situation is serious,the staff moral character is not high internal control problems become the non-ferrous metal enterprises.Because of the limitation of "external concern",it is of great significance to solve the "internal disturbance" of non-ferrous metal enterprises.As a large non-ferrous metal enterprise integrating mineral processing,mining and smelting,Jilin Ji 'en nickel industry co.,LTD.(hereinafter referred to as ji 'en nickel industry)has seen its operating status deteriorate in recent years,and its net profit and net assets have been negative for years.Moreover,due to the consecutive losses from 2014 to 2017,the company's stock was suspended from listing in 2018,and the China securities regulatory commission officially started the delisting process for the company.The reason is that the defects in the internal control of gene nickel industry make it fail to achieve the internal control goal,and these defects are of typical significance,so gene nickel industry is taken as the case study object.This article first through the domestic and foreign research data related to internal control,using the method of literature has been clear about the internal control,internal control defects recognition and recognition as well as the related concepts and theories of internal control optimization as the basis of research on jean nickel industry,using the case method to collect about jean nickel industry internal control audit,internal control self assessment report and other public disclosure of information analysis,using the principal-agent theory,cybernetics,focusing on the analysis of the five elements of the COSO internal control framework and reference to the standards of internal control,internal control defects the internal control evaluation system of jean nickel industry was set up with 1 target index,5 criterion layer index and 16 index layer index.According to the evaluation results,the problems were identified and the Suggestions for internal control system optimization were put forward.It mainly includes ways such as improving governance institutions,strengthening risk assessment ability,strengthening accounting control,improving internal and external information communication mechanism and strengthening supervision.The internal control optimization Suggestions in this paper are expected to improve the internal control of jinn nickel industry,make the operation of the company more standardized and enhance the competitiveness of the industry.At the same time also look forward to other large non-ferrous metal enterprises internal control to provide relevant reference.