The Application Of Enterprise Internal Control System Based On The Integration Of Industry And Finance Study

For enterprises,the importance of internal control is constantly increasing,is an effective way for enterprises to improve risk prevention ability,good internal control is conducive to improve the ability of enterprises to avoid risks.At the same time,the enterprise through effective internal control,but also can reduce the excessive pursuit of profit and make short-sighted decisions,is an important measure to improve the competitiveness of enterprises in the market.At present,Chinese enterprises are gradually based on domestic and foreign relevant theories,combined with the characteristics of the development environment of Chinese enterprises,further summed up the application theory of enterprise internal control,to provide important guidance for the risk management of Chinese enterprises.With the continuous development of internal control application theory in China,internal control theory has been widely practiced and related research has been increasing.Relying on the existing business management model,Chinese enterprises began to introduce the concept of industrial and financial integration in the process of financial management,through the concept of industrial and financial integration and internal control system deep integration,to provide new impetus for the development of enterprises.In this paper,from the control environment,supervision,information and communication,control activities,risk assessment five aspects of internal control elements as the starting point of the study,summarize and conclude the existing characteristics of China's internal control system,and further analyze the integration of industry and finance embedded in the internal control system is of great significance.On the theoretical basis,this paper explores the operation mechanism after the integration of industry and finance idea is embedded in the internal control system,which lays a foundation for the later research.Secondly,this paper discusses the specific path of the integration of industry and finance into the internal control system comprehensively and deeply from the three levels of transaction finance,business finance and strategic finance.Thirdly,this paper chooses SX company as the case study object to deeply study the specific application after the integration of industry and finance into the control system,that is,the authenticity and timeliness of enterprise strategic decision,asset value evaluation and sales business management.Finally,according to the enterprise in the integration of industry and finance embedded in the internal control system of the specific problems,on the basis of the analysis of the causes of the problem,put forward targeted improvement strategies,and the research content of this paper is summarized.The research results of this paper lie in the following aspects: it systematically discusses the operation mechanism and methods of enterprise internal control from the perspective of industrial and financial integration,and determines the main path and method of industrial and financial integration embedded in the internal control system,so as to enhance the guiding significance of the theoretical research of this paper;On the basis of literature review,through the analysis of internal control normative theory at home and abroad,the operation framework of the integration of industry and finance into the internal control system is established to provide effective guidance for enterprises to avoid risks.The introduction of financial management and business experience in the enterprise internal control system,the establishment of effective links between business and finance,so that enterprises more comprehensively carry out internal control.