Study On Internal Control Optimization Management Of ZLS Company

In the modern enterprise management,internal control plays a very important role,which is directly related to the operation of the enterprise.Good internal control is the basis of the healthy development of the enterprise.With more and more managers' deep understanding of enterprise internal control,internal control has been widely concerned by scholars in various fields.Practical research shows that all management work of the company is inseparable from internal control,and the establishment of a sound internal control is conducive to the healthy development of the company.Most of the state-owned enterprises in China are still in the initial stage of development in terms of internal control.This paper takes ZLS company as a case study,analyzes the problems existing in its internal control,and then,under the guidance of COSO framework,uses AHP to clarify the corresponding key indicator factors,and puts forward targeted countermeasures and measures for key factors.From the current situation,the internal control system has become the main component of the contemporary company system.Good internal control is of great significance to the development of enterprises.It can not only effectively improve the utilization efficiency of enterprise resources,reduce various risks faced by enterprises in the process of operation,but also effectively improve the market competitiveness of the company,thus to a large extent help the company's business development goals.For the state-owned enterprises that master the national economy and the people's livelihood and affect the people's life,especially the local state-owned enterprises that control the infrastructure construction and operation,vigorously promoting and improving the internal control audit system and promoting the development of internal control audit has been an important factor affecting or even determining the future development direction of the state-owned enterprises.On the basis of consulting a large number of relevant literature and referring to previous research results,this paper attempts to combine the industry characteristics of ZLS company,build an internal control evaluation index system suitable for its development,calculate the weight of each index according to the evaluation results,and then put forward targeted optimization countermeasures or methods.The first chapter mainly discusses the background and significance of the research,and also analyzes the internal quality control research at home and abroad.The second chapter is the theoretical overview,the theories used in this paper are internal control theory,system theory and so on.The third chapter is about the overview of ZLS company's internal control status,mainly including ZLS company profile and internal control system status.The fourth chapter aims to analyze the problems and causes of internal control of ZLS company from the perspective of COSO framework.The fifth chapter is to seek the key elements of internal control of ZLS company through AHP.The sixth chapter is the Countermeasures for internal control optimization management of ZLS company.The seventh chapter is the conclusion and future prospects of this paper.After reading and referring to a large number of domestic and foreign related literature,this paper summarizes the research results of relevant scholars,and based on this,applies the theory of internal control to practice,and analyzes the specific problems in detail.By taking the representative enterprises as the research object,this paper analyzes the main factors that affect the internal control of enterprises,finds out the causes of the problems and puts forward the corresponding improvement measures,so as to provide reference for the construction and optimization of the internal control system of enterprises in China.